The license provides the customer

the right to access the entity’s

intellectual property. Accordingly,
the
performance obligation is satisfied
over time.
Entity A starts recognizing revenue
in 20x2 when Customer X starts
receiving the benefits of Entity A’s
performance of providing access to
the patented processes
The license provides the customer
the right to access the entity’s
intellectual property. Accordingly,
the
performance obligation is satisfied
over time.
Entity A starts recognizing revenue
in 20x2 when Customer X starts
receiving the benefits of Entity A’s
performance of providing access to
the patented processes
The license provides the customer the right to use the entity’s intellectual property. Accordingly, the
performance obligation is satisfied over time

Entity A starts recognizing revenue in 20x2 when customer x starts receiving the benefits of Entity A’s
performance of providing to the potential access to the patent process.