... 194– 96 goods ordered but not shipped, 160 , 161 goods shipped but not ordered, 161 , 162 nonexistent sales, 162 , 163 policy of company, understanding, 1 86 87premature, 9, 10, 66 , 69 , 70, 160 , 161 , ... of, 85examples of, 67 expense recognition, 66 , 68 generally, 62 , 66 proof of, 64 revenue recognition, 66 SEC actions against, 85big bath, 33, 94characterization of, 82, 85, 86 cookie jar reserves. ... Staff Accounting Bulletin, 99, 100, 101software revenue, 22, 23when to recognize, 165 68 Rewards of creative accounting bonus plan effects, 6, 7borrowing cost effects, 5, 6 financial numbers game, ...