Under legacy US GAAP， a software license was present in a cloud computing arrangement only if the following criteria were met: — the customer had the contractual right to take possession of the software from the entity at any time without significant penalty;而且，對於客戶來說，獨立於軟件實體來託管軟件是可行的，例如，自行或在第三方的環境中託管軟件。
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