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Deloitte’s Roadmap: Revenue Recognition

Chapter 7 — Step 4: Allocate the Transaction Price to the Performance Obligations

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Chapter 7 — Step 4: Allocate the Transaction Price to the Performance Obligations 7.1 Background 7.2 Stand-Alone Selling Price 7.3 Determine the Stand-Alone Selling Price 7.4 Allocation of a Discount 7.5 Allocation of Variable Consideration 7.6 Changes in the Transaction Price 7.7 Allocation Considerations for Significant Financing Components