Options provided to customers may take many forms such as discounts on future goods or services, contract renewal options, sales incentive, customer loyalty awards and etc.
A discount that the customer would not receive without entering into the contract (i.e., if the discount exceeds the range that are typically given to that class of customer in a given market) would need to be evaluated to determine if it is “material”.
ASC 606-10-55-41 through 45
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