Читать книгу Revenue Recognition - Renee Rampulla - Страница 74

In a contract with a distributor, an entity does not promise to provide any maintenance services. The entity typically does not provide maintenance services, and, therefore has not established a customary business practices. At the inception of the contract the entity transfers control of the product to the distributor and, therefore, the contract is completed. However, before the sale to the end customer, the entity makes an offer to provide maintenance services to any party that purchases the product from the distributor for no additional promised consideration.

Is the promise to provide maintenance services to any party that purchases the product from the distributor for no additional promised consideration a performance obligation?