________ tracks and accumulates business function costs across the entire value chain from a product's initial R&D to its final customer service and support

The Delphi method of forecasting ________

A) obtains forecasts through a comparative analysis with a previous situation B) uses measures that are believed to influence the behavior of a variable that the researcher wishes to forecast C) uses a single measure that weights multiple indicators and provides a measure of overall expectation D) promotes unbiased exchanges of ideas and discussion and usually results in some convergence of opinion

Revenue from a contract with a customer

A) is recognized even if the contract is wholly unperformed. B) is recognized when the customer exercises its right to provide consideration. C) cannot be recognized even if the performance obligation has been satisfied. D) cannot be recognized until a contract exists.