Mr. Flowers mentioned something in a prior post about being compliant with SEC..FASB etc...

The following may be food for thought..(the following is an excerpt taken from the 10Q of an unrelated company)

SAB 104 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence that an arrangement exists; (2) delivery has occurred or services rendered; (3) the fee is fixed and determinable; and (4) collectibility is reasonably assured. Determination of collectibility is based on management's judgment regarding the likelihood that fees will be collected from specified customers. Management also considers the provisions of AICPA Technical Practice Aid 39, which clarifies when multiple contracts, which are executed with a single customer, must be linked for the purposes of establishing if revenue should be recognized over the term of the combined contracts.