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A contract with a customer may be partially within the scope of FASB ASC 606 and partially within the scope of other FASB ASC topics. When this occurs,

 if the other FASB ASC topic specify how to separate and measure one or more parts of the contract, apply that guidance first. An entity should exclude from the transaction price the amount of the part (or parts) of the contract that are initially measured in accordance with other FASB ASC topics and allocate to other parts of the contract the amount of the transaction price that remains (if any) to each performance obligation within the scope of FASB ASC 606.

 if the other FASB ASC topics do not specify how to separate and initially measure one or more parts of the contract, apply the initial measurement guidance in FASB ASC 606.