2- Brigette Corporation sells refurbished photocopiers to Canadian-based businesses. Brigette also provides installation and and on-going maintenance services for a wide variety of photocopiers. On October 5, 2023, Brigette sells a photocopier to Kieso Industries, which it will also install for an all-inclusive price. Photocopier sales and installation services are considered to be separate performance obligations. In accordance with the terms of the contract, Kieso is required to pay a percentage of the contract price on October 5, 2023, with the balance of the contract price due upon completion of the installation. Details regarding the sales contract follow: Fair value of the photocopier