medium · Financial Accounting revenue-recognition

A firm enters into a contract to sell a software license and three months of consulting services for a total package price of 120,000. The standalone selling price of the software is80,000 and the consulting services are $60,000.

Applying ASC 606, how much revenue should be allocated to the consulting services?

  1. $60,000
  2. $68,571
  3. $40,000
  4. $51,429

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