The (A) case includes revenue recognition notes for seven companies. The (B) case includes revenue recognition notes for six companies. The cases cover a relatively wide range of revenue recognition issues. I sometimes cover one case in class and give one as an exam, where students get the case in advance, but do not know the questions. Because there are six or seven notes, with several revenue recognition issues in each note, students spend a great deal of time understanding the issues prior to the exam. I have used this case twice as an exam and it worked very well both times. Either case takes 60-90 minutes to prepare for class. They each take at least 4-6 hours to prepare for an exam because there are so many issues. However, students seem to like that exam format.