A major source of revenue for Alphabet Inc. (parent company of Google Inc.) is advertising. With Google’s AdWords, advertisers can pay on a cost-per-click basis. This means that the advertisers pay every time a customer clicks on one of their ads. Assume that Tech Experts creates an AdWord account with Google on October 1, 2023. Tech Experts starts advertising on a cost-per-click basis for the month of November 2023. In November, 300 users click on the Tech Experts ad at a rate of $0.30 per click. Google bills, and Tech Experts pays for, the advertising services in December 2023. Assume Google prepares financial statements on a monthly basis.

Required
Analyze and determine during what month Google should recognize the accounts receivable and revenue for Tech Experts using the revenue recognition criteria of performance, measurability, and collectability.