A construction entity signed a contract to build a theatre over a period of two years with this contract also signed a maintenance contract for 5 years. Both contracts are negotiated as a single package and are closely related to each other. The two contracts should:

a.Combined and treated as a single contract

b.Segmented and considered two separate contract

c.Recognized under the cost recovery method

d.Treated differently the building contract under cost recovery method and maintenance contract under percentage of completion method.