hard · Financial Accounting

A software company sells a 24-month subscription bundled with 3 months of consulting for a total price of 120,000. The standalone selling prices (SSP) are80,000 for the software and $60,000 for the consulting.

Under ASC 606, how much total revenue is recognized in Month 1 of the contract?

  1. $23,333
  2. $20,000
  3. $17,143
  4. $5,000

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