Which step in the Five-Step Model for Revenue implies that any problems a seller has...

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Accounting

Which step in the Five-Step Model for Revenue implies that any problems a seller has in collecting amounts due from customers is accounted for separately?
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Step 3"to be entitled to receive."
Step 5 "when (or as) each performance obligation is satisfied."
Step 1"it can be writuen, verbal, or merely implied."
Step 2 "transferring control of goods or services to a customer."
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