Revenue arises at the point, or across the period, in which an obligation is met by transferring the promised good or service, which happens when the customer obtains control of it: the ability to direct its use and take substantially all of its remaining benefits, including keeping others from doing so. Goods and services count as assets, even if held only for an instant, and benefits are the potential cash inflows or savings from using, selling, pledging, exchanging or holding the asset or using it to settle liabilities or enhance other assets. For each performance obligation the entity decides at inception whether satisfaction is over time or, failing that, at a point in time, and any agreement to repurchase the asset is weighed in judging whether control has passed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.