How is a performance obligation defined?

A$.$ Concephually, a performance obligation is a promise to transfer a good or service that is distinct. Specifically, a performance obligation is either: $1.]$ a promise to transfer a good or service, or a bundle of goods or services, that is distinct, or$,2)$ the customer can benefit from the good or service on its own or in confunction with other readily available resources to the custorrer.

B$.$ Concephually, a performance obligation is a promise to transfer a good or service that is distinct. Specifically, a performance obligation is either: $1)$ the oustorner can beneti from the good or service on its own of in corjunction with other readily available resources to the customer, and, $2.)$ the promise of the seller to delver that good or service is separately ident fuble from sther promises in the contract.

service on its own or in conjunction with other readily available resources to the customer, and, $2.)$ a promise to transfer a series of distind poods or services that ave substantialy the same and have the same pattern of transfer to the customer.

D$.$ Conceptually, a performance obligation is a promise to transfer a good or service that is distinct. Specifically, a performance obligation is either $1.)$ a promise to transfer a good or service, of a bundle of goods or services, that is distinct, or$,2.)$ a promise to transfer a series of distinct goods or services that are substantialy the same and have the same pattern of transler to the customer.