Delta provides ancillary services for which it charges extra fees, including baggage, seat assignments, priority boarding and food. Prior to ASC606, Delta included the revenues from these services in other revenues. Is this treatment still appropriate under the new revenue recognition standard? If not, what should Delta do instead?

A---They should recognize the revenue for baggage ancillary services immediately in other revenues as they are non-refundable.

B---They should include the full amount in ticket revenue on the day of the flight because the baggage services are not distinct performance obligations

C---No answer text provided.

D---They should recognize all revenues on the date of the flight, with the baggage fees and food in other revenues and the seat assignments and priority boarding in ticket revenues.