Which of the Following Is Not a Criterion That Indicates

Multiple Choice

Which of the following is not a criterion that indicates a performance obligation is satisfied over time?

A) The customer receives control of a delivered product which has an expected useful life of many years.
B) The seller's performance does not create an asset with an alternative use to the seller and the seller has a right to payment for performance completed to date.
C) The customer simultaneously receives and consumes the benefits of the seller's performance as the seller performs.
D) The seller's performance creates or enhances an asset that the customer controls as the asset is created or enhanced.