ABC Company

ABC Company signed a sales contract with NBA company for $5,000,000 of its high-tech computer equipment. Title to the equipment passes to the customer upon delivery and the contract indicated that the installation of the equipment would be free. The value of these installation services, which are normally sold separately, is about $800,000; the cost to ABC is about $200,000. Normal practice for ABC is to install the equipment in about 50 days from the date of delivery of the computer equipment. It is possible that others can perform installation. The entire contract price must be paid 50 days after delivery. ABC recognizes revenue when the computer equipment is shipped. Given the facts when can ABC recognize revenue to be in conformity with U.S. GAAP, and SAB #101 & 104?