Deloitte
Accounting Research Tool
...
Chapter 7 — Step 4: Allocate the Transaction Price to the Performance Obligations

7.2 Stand-Alone Selling Price

7.2 Stand-Alone Selling Price

ASC 606-10
32-29 To meet the allocation objective, an entity shall allocate the transaction price to each performance obligation identified in the contract on a relative standalone selling price basis in accordance with paragraphs 606-10-32-31 through 32-35, except as specified in paragraphs 606-10-32-36 through 32-38 (for allocating discounts) and paragraphs 606-10-32-39 through 32-41 (for allocating consideration that includes variable amounts).
32-30 Paragraphs 606-10-32-31 through 32-41 do not apply if a contract has only one performance obligation. However, paragraphs 606-10-32-39 through 32-41 may apply if an entity promises to transfer a series of distinct goods or services identified as a single performance obligation in accordance with paragraph 606-10- 25-14(b) and the promised consideration includes variable amounts.