A company must account for a contract modification as a new contract if the

a$.$ selligr has the right to receive considerntion equal to the itand alose selling price of the promised poods or services.

b$.$ modification ads distinct goods or services at a price that rellocts their stand$-$alone selling price.

c$.$ peomised gooats or services are distinct and the coetract has comencrial sabstance.

d$.$ promised goods or services are distinst and separable fiven ober goods oe services pron ited in the original contract.