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In the Fifth Step of the Revenue Recognition Model,"when" Refers

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In the fifth step of the revenue recognition model,"when" refers to "over a period of time" (e.g. ,monthly)whereas "as" refers to "a point in time" (e.g. ,at delivery).


Definitions:

Product Liability Lawsuit

A legal claim brought against a manufacturer, distributor, or seller for damages or injuries caused by a defective or dangerous product.

Defective

Pertaining to a product or good that fails to meet quality standards or is unfit for its intended use due to flaws or errors.

Defendant's Control

The extent to which a defendant has the ability or power to manage, direct, or influence events or outcomes in a legal case.

Market Share Theory

Product liability theory which holds that when it is impossible to identify the manufacturer of a particular product that caused harm, the plaintiff may sue all manufacturers of the product, with liability apportioned among them on the basis of each one’s market share.

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