Does the contract include repurchase provisions (i.e., an obligation (Forward), right (option) to repurchase the asset OR can the customer require the entity repurchase the asset (Put)

A repurchase agreement is one where the reporting entity sells an asset and promises, or has the option, to repurchase it. The repurchased asset maybe the asset that was originally sold to the customer, an asset that is substantially the same as that asset or another asset of which the asset that was originally sold is a component.

Repurchase agreements generally come in three forms:

1. An obligation to repurchase the asset (a forward),
2. A right to repurchase the asset (a call),
3. An obligation to repurchase the asset at the customer’s request (a put).

ASC 606-10-55-66 through 67