The document analyzes the revenue recognition of Microsoft, Amazon, and Tesla based on new FASB guidelines. Microsoft recognizes revenue based on short and long-term investments. Amazon recognizes revenue based on four criteria and discloses information to help users understand its calculations. Tesla recognizes automotive and energy storage revenue, creates deferred revenue for vehicle buybacks, and complies with ASC 606. All three companies follow FASB and GAAP regulations on revenue recognition in their financial statements.