Accounting & the 3 StatementsMedium

A software company sells a bundled deal for $120: a perpetual license (standalone price $100) plus one year of support (standalone price $50). How is revenue recognized?

Model answer

This is a multi-element arrangement with two distinct performance obligations, so allocate the $120 transaction price by RELATIVE standalone selling prices. Total standalone value = $100 + $50 =…

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