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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01377699: Perform and Arrangement (DS10)

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This document discusses revenue recognition policies and service arrangements, including discretionary authority to select third parties to perform services and establish pricing. It references Starbucks and contains standard accounting language regarding revenue recognition when evidence of arrangement exists and delivery obligations are fulfilled.

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PersonKeyword
Excerpt 1
establishing pricing with respect to the 95 Table of Contents sellers and other terms of service, have sole discretion in selecting the third party to **perform**
Excerpt 2
Starbucks and are responsible for processing the payment, have latitude in establishing pricing, have sole discretion in selecting the third party to **perform**
Excerpt 3
Revenue Recognition We recognize revenue when persuasive evidence of an **arrangement** exists, delivery of obligations to our customers has occurred, the

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