Which of the following indicators is not considered when determining whether performance obligations are satisfied at a point in time? A. The vendor has a present right to payment for the asset. B. The customer is likely to reject delivery of the asset. C. The customer has the significant risks and rewards of ownership of the asset. D. The customer has legal title to the asset.

The correct answer is letter "B": The customer is likely to reject delivery of the asset.

Explanation:

In the corporate world, contract performance obligations are those established by two parties one to manufacture or render and deliver goods or services and the other to receive them. That contract can be signed in front of sales, resales, granting rights or constructing or developing an asset.

Facts such as the right to payment for the goods, the client's risk of ownership of the title and the goods themselves can determine if the performance obligations are met or not but the possibility that represents the customer could reject the delivery of the product will not.

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

the answer is a. $209,000