A local not-for-profit entity (NFP) charges membership dues. However, no specific services are provided in exchange for the dues. They are currently recognizing the dues as revenue in the year received. You have been asked to advise the NFP if the accounting treatment is correct. From your discussions you learn that some services are provided, but there is an additional fee charged for them. For example, members can attend seminars for a small fee. Using the ASC, determine the correct accounting treatment. Cite the appropriate support for your conclusion