PROGRAM OUTLINES

1. Non-refundable upfront fees: Determine if these fees are associated with the transfer of goods or services.

2. Delivery of goods: Assess whether the delivery aspect is a distinct performance obligation.

3. Warranty service: Evaluate if the warranty constitutes a separate performance obligation.

4. Multiple performance obligations: Understand how multiple obligations are accounted for in a contract with customers.

5. Changes to original order: Determine whether alterations to the order constitute a new contract, a separate contract, or a modification of the existing one.