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An additional point related to instruments containing restrictive terms is that the investor may be motivated to pay as little as possible for the instrument , while , at the same time , the employer might be motivated to sell the instrument at the lowest possible price in order to obtain a lower value for purposes of recording compensation cost in its financial statements . The Commission has been active in what I will call our tagged data initiative . In an arrangement in which a customer makes a payment in advance of vendor performance , the vendor would recognize deferred revenue at the time the payment is received . In early times , dancing masters might provide the accompaniment themselves , scraping away on a tiny portable violin known as a kit or pochette . He named his designs for Melmoth the Wanderer , a character in a novel by Charles Robert Maturin , who sells his soul to the devil in exchange for the ability to travel at will through space and time .