Читать книгу Revenue Recognition - Renee Rampulla - Страница 73

An entity enters into a contractor with a customer that is a distributor. The entity promises to provide maintenance services for no additional consideration (that is, “free”) to any party (that is, the end customer) that purchases the product from the distributor. The entity outsources the performance of the maintenance services to the distributor and pays the distributor an agreed-upon amount for providing those services on the entity’s behalf.

If the end customer does not use the maintenance services, the entity is not obliged to pay the distributor.

Is the promise to provide maintenance services for no additional consideration to the end customer a performance obligation?