A vacuum cleaner manufacturer sells a vacuum cleaner with a 90-day warranty included and a separate optional 3-year extended warranty. What are the distinct performance obligations in this sale contract? The vacuum cleaner, the 90-day warranty, and the 3-year warranty; i.e. all three are distinct obligations. The vacuum cleaner and the 90-day warranty comprise one obligation, and the 3-year warranty is another. The vacuum cleaner and the 3-year warranty comprise one obligation, and the 90-day warranty is another. The vacuum cleaner and both warranties are all together one obligation.