Identifying the Steps in the Revenue Recognition Process Match each of the following descriptions a through e to each of the step 1 through 5 in the revenue recognition process. a. Requires that a customer obtain control of a promised good/service. b. Determines the amount of consideration expected to be received in exchange for providing a good/service. c. Establishes a contract through a legal document, an oral agreement, or common business practice. d. Requires the determination of actual or estimated standalone selling prices of performance obligations. e. Determines the number of distinct goods/services promised to a customer