Which of the Following Is Not a Criterion for Revenue

question 76

Multiple Choice

Which of the following is not a criterion for revenue recognition?

• A)The opportunity for return has passed.
• B)The amount of revenue can be reasonably measured.
• C)The costs required to earn the revenue can be reasonably measured.
• D)Collection of payment is probable.

Differentiate between stimulus generalization and response generalization.

Recognize the role of natural settings in promoting generalization.

Utilize strategies for teaching relevant behaviors that are likely to be reinforced in natural settings.

Explain the importance and methods of planning for generalization.

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Definitions:

Activity-Based Costing

An approach to cost accounting that allocates overhead and indirect costs to products and services in relation to the activities required.

Resource Consumption

The amount of resources used by a company or process, which could include materials, energy, or labor.

Idle Capacity

Unused production capability in a manufacturing process or facility.

Plantwide Overhead Rate

A single overhead rate calculated for an entire manufacturing plant, used to allocate indirect costs to products based on a common base such as labor hours or machine hours.