Revenue Recognition Checklist - Delivery

Delivery via download? Is evidence on file of date of transfer? If not, then delivery deemed not to have occurred. Are access codes required? Is there evidence on file that they have been provided before then end of the accounting period? If not, then revenue deferred. Physical delivery? Is there evidence on file of the date of shipment? If not, then revenue deferred. Does the invoice state "FOB Shipping Point"? If not, then revenue deferred if shipped at month end. Are there undelivered elements? If yes, then revenue deferred in total if these elements are critical.