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Bellcom enters untie a contract with a customer to sell a smart phone and provide a one-year warranty against both manufacturing defects and customer-inflicted damages.

Bellcom enters untie a contract with a customer to sell a smart phone and provide a one-year warranty against both manufacturing defects and customer-inflicted damages. The warranty cannot be purchased separately.

1. How should Bellcom account for the warranty?

Please use two scholarly articles.

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