We also use significant judgment in the following areas: GLYPH<129> deciding to designate our spectrum licences as assets with indefinite useful lives since we believe they are likely to be renewed for the foreseeable future (see Goodwill and Intangible assets , below) GLYPH<129> interpreting tax rules and regulations when we calculate income taxes (see note 27), and GLYPH<129> determining the probability of loss when we assess contingent liabilities (see note 27). GLYPH<129> choosing methods for depreciating our property, plant, and equipment that we believe most accurately represent the consumption of benefits derived from those assets and are more representative of the economic substance of the use of the underlying assets (see Property, Plant and Equipment , below) GLYPH<129> determining cash generating units and the allocation of goodwill for the purpose of impairment testing (see note 13) NOTES TO CONSOLIDATED FINANCIAL STATEMENTS We recognize revenue when we can estimate its amount and are reasonably assured that we can collect it. Revenue is recorded net of discounts. Revenue Recognition 2013 ANNUAL REPORT ROGERS COMMUNICATIONS INC. 95 S ource of revenue How we recognize it Monthly subscriber fees for wireless, cable, telephony and Internet services, rental of equipment, network services and media subscriptions GLYPH<129> Record revenue as the service is provided Revenue from airtime, data services, roaming, long-distance and optional services, pay-per-use services and other sales of products GLYPH<129> Record revenue as the services or products are delivered Revenue from the sale of wireless and cable equipment GLYPH<129> Record revenue when the equipment is delivered and accepted by the independent dealer or subscriber in direct sales Equipment subsidies related to providing equipment to new and existing subscribers GLYPH<129> Record a reduction of equipment revenues when the equipment is activated Installation fees charged to subscribers in Cable GLYPH<129> These fees do not meet the criteria as a separate unit of accounting GLYPH<129> We defer and amortize these fees over the related service period, which is approximately three years GLYPH<129> In Business Solutions we defer and amortize fees over the length of the customer contract Activation fees charged to subscribers in Wireless GLYPH<129> These fees do not meet the criteria as a separate unit of accounting GLYPH<129> We record these fees as part of equipment revenue Advertising revenue GLYPH<129> Record revenue in the period the advertising airs on our radio or television stations, is featured in our publications or displayed on our digital properties Monthly subscription revenues received by television stations for subscriptions from cable and satellite providers GLYPH<129> Record revenue in the month the services are delivered to cable and satellite providers’ subscribers Toronto Blue Jays’ revenue from home game admission and concessions GLYPH<129> Recognize revenue as the related games are played during the baseball season and goods are sold Toronto Blue Jays’ revenue from the Major League Baseball Revenue Sharing Agreement which redistributes funds between member clubs based on each club’s relative revenues GLYPH<129> Recognize revenue when it can be determined Revenue from Toronto Blue Jays, radio and television broadcast agreements GLYPH<129> Record revenue at the time the related games are aired Awards granted to customers through customer loyalty programs, which are considered a separately identifiable component of the sales transactions GLYPH<129> Estimate the portion of the original sale to allocate to the award credit based on the fair value of the future goods and services that can be obtained when the credit is redeemed GLYPH<129> Defer the allocated amount until the awards are redeemed by the customer and we provide the goods or services GLYPH<129> Recognize revenue based on the redemption of award credits relative to the award credits that we expect to be redeemed Interest income on credit card receivables GLYPH<129> Record revenue as earned using the effective interest rate method