Most emerging or advanced technology hardware devices rely upon the IOS + features therefore the automatic defaults to no recognition until the software components are delivered.
- Hardware device - when the device sold has been structured in a transaction with another add on feature.
- Exceptions; a case where the hardware and software have different shipment schedules.
- Assume the device isn't valued alone and requires the software in this scenario their is no value for recognition of revenue the answer is "no".
