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A Roadmap to Applying the New Revenue Recognition Standard

Chapter 5 — Step 2: Identify the Performance Obligations

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Chapter 5 — Step 2: Identify the Performance Obligations 5.1 Introduction to Step 2 5.2 Promises in Contracts With Customers 5.3 Identifying Performance Obligations in a Contract 5.4 Defining the Nature of the Promise 5.5 Warranties 5.6 Nonrefundable Up-Front Fees