advance accounting

XXIX - Identifying Performance Obligations AA Computers licenses customer-relationship software to ABS Company. In addition to providing the software itself, AA Computers promises to provide consulting services by extensively customizing the software to ABS's information technology environment, for a total consideration of P3,456,000. In this case, AA Computers is providing a significant service by integrating the goods and services (the license and the consulting service) into one combined item for which ABS has contracted. In addition, the software is significantly customized by AA Computers in accordance with specifications negotiated by ABS. Required: Is this a one performance obligation or a separate performance obligation