Recognition of share-based payments issued to a customer that are not in exchange for a distinct good or service (i.e., share-based sales incentives) is outside the scope of ASC 718 and must be accounted for under ASC 606. While ASC 606 addresses the recognition of share-based sales incentives (i.e., as a reduction of revenue), it does not provide guidance on the measurement (or measurement date) of such incentives. Measurement and classification of share-based sales incentives is subject to the guidance in ASC 718.
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