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Part $1$

What factors may indicate that a promise to deliver a good or service is not separate from other$$ promises?

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Part $1$

Judgment may be involved in the determination of whether the promise to deliver the good or service is separate from other promises. Certain factors indicate that the promise is not separate. $($Select all that$$ apply.$)$

A$.$

The discount is not related to all of the$$ contract's performance obligations.

B$.$

The good or service significantly modifies another good or service promised in the contract.

C$.$

The seller is using the good or service as an input to produce or deliver the combined output to the customer.

D$.$

The length of time between delivery and payment.

E$.$

The good or service is highly dependent or interrelated with another good or service promised in the contract.

F$.$

The contract includes variable consideration.