B

Under the cost-recovery method, no revenue is recognized until cash payments by the buyer exceed the seller's cost of the merchandise sold. This method is appropriate when collection of the revenue is very uncertain.

The simple moving-average method is a smoothing technique that uses the experience of the past N periods through time period t) to forecast a value for the next period. Thus, the average includes each new observation and discards the oldest observation. The forecast formula for the next period for time period t+1) is the sum of the last N observations divided by N.

ISO 9001:2008, Quality Management Systems- Requirements s, is the standard that provides a model for quality assurance programs. Organizations are required to monitor information on customer satisfaction as a measure of performance.