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spec: If interested contact : Teresa Gillan ( 315-287-7487 ) . In an arrangement in which a customer makes a payment in advance of vendor performance , the vendor would recognize deferred revenue at the time the payment is received . I would now like to discuss the expected term assumption that is needed to use a closed-form option pricing model , such as the Black-Scholes-Merton model.5 When developing an estimate of expected term for input into a closed-form model , Statement 123R notes that there may be several different sources of information available , such as a company 's historical data , industry averages , or academic research.6 When the SAB was being developed , the staff understood that there were minimal sources of publicly available information that could assist companies in determining the period of time that an employee share option would remain outstanding . I came away from that experience having not only learned a great deal , but also gained an appreciation of the importance of valuation issues in accounting today . And I have them there because that says there 's life after being secretary ; maybe not that kind of life , but there is life afterwards . In addition , all open vent pipes on gasoline storage tanks at existing gasoline transfer and dispensing facilities shall be equipped with pressure-vacuum relief valves by January 1 , 1997 . `` '' I know everybody thinks I am going to run out of gas . The extent to which management is comfortable basing its assessment on monitoring activities and other separate evaluations may depend upon the risks associated with a significant account , the relevant assertions involved , and whether there have been changes in the underlying process-level controls . Why ca not it be seen ? If the inspector observes that the facility is not in full compliance with the AWA requirements , he or she will explain to the owner or manager all deficiencies noted during the inspection .