Is the performance obligation a series of goods or services that are substantially the same and that have the same pattern of the transfer to the customer?

If the performance obligation is a series of distinct goods or services provided over time (e.g., a daily cleaning service), then each increment (i.e., each day) gets combined into a single performance obligation if certain criteria are met. If not combined, each separate day would be considered a performance obligation, which could result in unnecessary complexities.

To be considered to have the same pattern of the transfer to the customer both the following criteria must be met:Each distinct good or service in the series (e.g., each day) would be satisfied over-time.The same method would be used to measure progress for each good or service in the series .ASC 606-10-65-1

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