How is a performance obligation$$ defined?

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Part $1$

A$.$

$$Conceptually$,$ a performance obligation is a promise to transfer a good or service that is distinct.$$ Specifically, a performance obligation is$$ either: $1.)$ the customer can benefit from the good or service on its own or in conjunction with other readily available resources to the$$ customer, and,$2.)$ a promise to transfer a series of distinct goods or services that are substantially the same and have the same pattern of transfer to the customer.

B$.$

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

C$.$

$$Conceptually$,$ a performance obligation is a promise to transfer a good or service that is distinct.$$ Specifically, a performance obligation is$$ either: $1.)$ a promise to transfer a good or$$ service, 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 conjunction with other readily available resources 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$$ either: $1.)$ the customer can benefit from the good or service on its own or in conjunction with other readily available resources to the$$ customer, and,$2.)$ the promise of the seller to deliver that good or service is separately identifiable from other promises in the contract.