Chapter 11 — Customer Options for Additional Goods or Services (Material Rights)

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Chapter 11 — Customer Options for Additional Goods or Services (Material Rights)11.1 In General 11.2 Determining Whether an Option for Additional Goods or Services Represents a Material Right 11.3 Optional Purchases Versus Variable Consideration 11.4 Likelihood That an Option for Additional Goods or Services Will Be Exercised 11.5 Allocation of Consideration to Material Rights 11.6 Whether There Can Be a Significant Financing Component as a Result of a Material Right 11.7 Customer’s Exercise of a Material Right 11.8 Vouchers, Discounts, and Coupons 11.9 Renewal Options 11.10 Recognition of Revenue Related to Options That Do Not Expire 11.11 Amortization Period of Material Rights 11.12 Expiration of a Material Right