Question:
What characteristics make a good or service a separate performance obligation?
Answer:
Under the proposed ASU, a good or service is a separate performance obligation if it is distinct, which is
the case if either:
1. The seller regularly sells the good or service separately, or
2. A buyer could use the good or service on its own or in combination with goods or services the
buyer could obtain elsewhere.
What characteristics make a good or service a separate performance obligation?
Answer:
Under the proposed ASU, a good or service is a separate performance obligation if it is distinct, which is
the case if either:
1. The seller regularly sells the good or service separately, or
2. A buyer could use the good or service on its own or in combination with goods or services the
buyer could obtain elsewhere.
