One of the problems faced by the standard setters was the untangling of contracts which delivered multiple performance obligations. Identify a business which supplies multiple services in one contract and identify the individual service components. Then discuss the following: 

(a) Whether the two service components have similar or dissimilar patterns of delivery;

(b) Whether the components are sold by that business or other businesses as separate contracts or as ‘stand-alone’ services;

(c) The significance of the presence of other companies selling the services as individual services;

(d) The likely impact on the business if the two service components have to be recognised individually.