Which of the Following Statements Is Not an Indicator of the Transfer

Multiple Choice

Which of the following statements is not an indicator of the transfer of the control of an asset to a customer?

A) The entity has a present right to payment for the asset.
B) The entity has transferred physical possession of the asset.
C) The customer has legal title to the asset.
D) When goods or services are exchanged or swapped for goods or services, the revenue is measured at the fair value of the goods or services received, adjusted by the amount of any cash or cash equivalents transferred.