Two steps in the revenue recognition process are marginally different from one another, because the step outlines the performance obligations in the contract, while the step highlights transaction prices associated with the performance obligations.

second ; fourth

Explanation: Revenue recognition is a generally accepted accounting principle which outlines specific conditions under which revenue is recognized and accounted for.

There are usually five processes involved in revenue recognition. However, two steps in the process which are marginally different are the second and fourth step.

The second step outlines the performance obligation in the contract, that is a pledge to hand over a good or render a service to a customer or customer's representative based on the contractual term. While the fourth step outlines the allocation of determined price or amount to the contract or performance obligation.