For promised good(s) or service(s), can the customer benefit from it on its own or with resources readily available?

If the customer can use, consume or sell for more than scrap value the good or service then it meets the benefit criterion.

If the customer can combine the good or service with resources sold separately (either by the entity or others) OR with goods or services that it has already obtained then the readily available criterion is met.

This criterion will typically be met if the reporting entity regularly sells the good or service on a standalone basis.

ASC 606-10-25-15, ASC 606-10-55-83 and ASC 606-10-55-39

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