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When identifying performance obligations, FASB ASC 606-10-25-21 states that the objective is to determine whether an entity’s promises to transfer goods or services to the customer are separately identifiable within the context of the contract or are instead a combined item or items to which the promised goods or services are inputs. Some factors that would indicate that two or more promises to transfer goods or services to a customer would not be considered as separately identifiable include the following:

 When an entity is using the goods or services as inputs to produce or deliver the combined output or outputs specified by the customer. A combined output or outputs might include more than one phase, element, or unit.

 When one or more of the goods or services significantly modifies or customizes, or are significantly modified or customized by, one or more of the other goods or services promised in the contract.

 When each of the goods or services is significantly affected by one or more of the other goods or services in the contract. For example, in some cases an entity would not be able to fulfill their promise by transferring each of the goods or services independently.

When a good or service is not distinct, they should be combined with other promised goods or services until an entity identifies a bundle of goods or services that are distinct. In some cases, this would result in accounting for all the goods or services promised in a contract as a single performance obligation.