Question: When multiple service-related performance obligations exist within a contract, under what conditions should you account for them as a single performance obligation? When the services

When multiple service-related performance obligations exist within a contract, under what conditions should you account for them as a single performance obligation?

When the services are interrelated and interdependent
On a cost-percentage basis
When the services are capable of being distinct
When the services are both capable of being distinct and are distinct within the contracts context

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