Non-cash consideration should be included in the transaction price at its’ estimated fair value, not the value of what is given up. In instances where the fair value of noncash consideration cannot be reliably determined it should be measured indirectly by reference to the standalone selling price of the goods or services transferred by the entity.ASC 606-10-32-21 thru 32-24
Include in this field the fair value of non-cash consideration that is either fixed or where the variability is due to the form of the consideration (e.g., equity received in exchange for the promised good or service). Exclude from this field non-cash consideration that is variable for any other reason as that will be included in variable consideration field and subject to the constraint.
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