medium · Financial Accounting revenue-recognition

A software company sells a bundle for $120,000 containing a subscription license (Standalone Fair Value = $80,000) and consulting services (Standalone Fair Value = $60,000).

Under ASC 606, how much of the transaction price is allocated to the software license?

  1. $68,571
  2. $60,000
  3. $51,429
  4. $80,000

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