Where no over-time criterion is met, the entity determines the moment the customer obtains control, applying the control concept and weighing indicators that include a present right to be paid, transfer of legal title (title retained only as security against non-payment does not block control), transfer of physical possession (which can diverge from control under repurchase, consignment and bill-and-hold terms), passing of ownership's significant risks and rewards (excluding risks that create a separate performance obligation such as maintenance), and customer acceptance assessed under the acceptance guidance. None of the indicators is decisive on its own.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.