Time-Based Fulfillment
A performance obligation can be fulfilled over a period of time. The period of time can be specified by a start date in combination with either a length of time or an end date. The fulfillment of the performance obligation can be distributed over the duration in many ways. For example, you can fulfill the performance obligation by the end of the last accounting period of the duration. Or you can distribute the fulfillment evenly among the accounting periods within the duration.