In some cases, entities have to combine individual contracts entered into at, or near, the same time with the same customer if they meet one or more of the following criteria in paragraph 17 of IFRS 15: Select one: a. All of the given choices b. Some or all of the goods or services promised in the individual contracts form a single performance obligation c. The contracts are negotiated as a package with the intent of meeting a singular business purpose d. The amount of consideration that a customer has to pay in one contract is impacted by the price or performance of the other contract