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Arbor Capital Inc.
Arbor Capital must choose a method of revenue recognition in the pre-need funeral and cemetery services industry. Since three accounting firms expressed differing opinions on the type of revenue recognition method Arbor should employ, the student must examine the complexity of revenue recognition and the alternatives available to Arbor for recognizing revenue. The case allows the student to determine the effect the alternatives have on the financial statements and the actual economic impact which results from these changes. As an outside director of Arbor's Audit Committee, the student is expected to make a recommendation to Arbor's Board of Directors.