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  • This timing difference occurs when control of the software license is transferred at a point in time, usually at the contract onset, but the customer payments occur over time.
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  • Identification of the performance obligation in the contract Performance obligations promised in a contract are identified based on the services or products that will be transferred to the customer that are both:
  • While there are a number of accounting policies, methods, and estimates affecting our condensed consolidated financial statements, which are described in Note 1 "The Company and Summary of Significant Accounting Policies and Estimates" to our condensed consolidated financial statements, areas that are particularly significant include:
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