a good or service is distinct if it is both capable of being distinct and separately identifiable from other goods or services in the contract. It is capable of being distinct if the customer could use the good or service on its own or in combination with other goods and services it could obtain elsewhere. It is separately identifiable if the good or service is distinct in the context of the contract because it is not highly interrelated with other goods and services in the contract. Distinct goods and services are accounted for as separate performance obligations.