A/An ________ is a list of topics to be covered during a meeting or conference, arranged in the order in which the topics will be discussed

Seadrill Engineering licensed software to oil-drilling firms for 5 years. In addition to providing the software, the company also provides consulting services and support to ensure smooth operation of the software. The total transaction price is $420,000. Based on standalone values, the company estimates the consulting services and support have a value of $120,000 and the software license has a value of $300,000. Assuming the performance obligations are not interdependent and licensed software is delivered and consulting service will be provided over 5 years, the journal entry to record the transaction includes:

a. a credit to Sales Revenue for $300,000 and a credit to Unearned Service Revenue of $120,000. b. a credit to Service Revenue of $120,000. c. a credit to Unearned Service Revenue of $300,000. d. a credit to Sales Revenue of $420,000.

All of the following are examples of absolute systems EXCEPT:

A. Essay comparing the employee to other team members B. Essay identifying employee strengths and weaknesses C. Graphic rating scales D. Critical incidents