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okay so this will be the final video in my ASC 606 Series this is the high level overview of steps one through five and some detailed considerations that I think youamp;#39;ll find is help are helpful and so uh if you have any explicit questions just subscribe or write in the comments below explicitly what your question is and Iamp;#39;ll do my best to answer them so today Iamp;#39;m going to be talking about step four and step five so thatamp;#39;s allocating to the underlying performance obligations and thatamp;#39;s recognizing Revenue after so step four is allocating step five is recognizing Revenue so overview again right weamp;#39;ve already identified that we have a contract weamp;#39;ve concluded on the performance obligations in that contract and determined our transaction price now weamp;#39;re taking that transaction price and we allocated to the underlying performance obligations and so the reason Iamp;#39;m combining these Concepts is because this step is really a