p Inc. contracts with a building manager to provide goods and services to enhance the energy efficiency.

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It offers consulting services, including recommending ways to increase energy

efficiency and monitor performance. It also provides items such as thermostats and

automatic light switches as part of the contract. Green$-$Up charges $60\%$ of the

reduction in energy usage during the first year as a consulting fee. Green$-$Up

determines that the consulting services comprise one performance obligation and

the items provided are another performance obligation. The estimated standalone

selling prices are $$180,000$ for the consulting services and $$100,000$ for the items

to increase energy efficiency. The stated price in the contract for the items provided

is a fixed payment of $$60,000.$ The price stated for the consulting fees is $60\%$ of

the customer's reduction in future energy costs. Green$-$Up estimates that the

customer will reduce its energy usage by $$500,000.$ The customer's actual energy

reduction is $$550,000.$