Question: E 5 . 2 0 Revenue Recognition: Software Service Contracts. CA Technologies is a software company that designs, develops, installs, and services business software for

E5.20 Revenue Recognition: Software Service Contracts. CA Technologies is a software company that
designs, develops, installs, and services business software for manufacturing companies. Typically, CA Tech-
nologies provides its services over a multi-year period. Should the revenue from selling, installing, and sup-
porting the software be recognized all together or separately? Also, should the revenues be recognized all at
once or over time?
 E5.20 Revenue Recognition: Software Service Contracts. CA Technologies is a software

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