In which of the following scenarios would IFRS 15 require the entities to combine the contracts and account for them as a single contract? On 15 September, For The Home Ltd. entered into contracts with three interior design companies, Styled Inc., Hot Homes Ltd. and Dream Home Ltd. to supply furniture and dcor accessories for home interiors. The three interior design companies are unrelated parties. On 29 August Glassware Ltd. entered into three separate contracts with Pizza Palace Inc. Each contract has different characteristics and commercial objectives and consideration for each contract is independent of the other contracts. The goods and services are not one performance obligation. On 16 October, Rugs & Floors Ltd. entered into a contract with Alarm Me Inc. to carpet Alarm Me Inc.s alarm monitoring control office with industrial style carpet tiles. Ten months later Rugs & Floors Ltd. entered into another contract to carpet Alarm Me It Inc.s head office with underlaid carpet. On 10 May, Securitize Ltd. entered into two contracts with Small Town Accountants Ltd. The two contracts, required solely for internal management reasons, were negotiated for the purpose of installing a security alarm system complete with panic buttons and 24/7 alarm monitoring.