Table 1 summarizes the case deliverables for accounting for revenue in the gig economy. In addition, a suggested grading rubric is provided in Appendix A.

This requirement asks students to determine whether HH should designate the app user/diner as its customer or not, and to discuss their rationale for their judgment. Instructors can use their discretion as to whether students adequately justify their treatment choice (i.e., there is no “right or wrong” answer if adequate support is provided). We include some key considerations that students may use to justify their judgment. The case is designed for students to then use their selected customer designation when completing Exhibits 1–4. As noted below, the Teaching Notes to Exhibits 1–4 provide the solutions for either determination by the students.

Alternatively, to simplify grading of the accounting for the transactions in Exhibits 1–4, the instructor could...

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