Revenue Recognition Checklist - Fixed Fee or Determinable

Are fees based on fixed clear deliverables or are there variable terms? Variable terms will stop recognition. Are there any cancellation or refund previleges? If so, then recognition may be deferred. Have we offered the customer extended payment terms or are fees due beyond normal business practice? If so, then recognition will be deferred until the due date(s)? Are there acceptance clauses associated with delivery? If so, then recognititon will be deferred until the product is tested and accepted. Are the fees related to maintenance? If so, then revenue will be recognized over the period covered.