Is the impact of the COVID$-19$ pandemic and the resulting price concession indicative of a significant change in facts and circumstances under ASC $606-10-25-5,$ necessitating reassessment of the ASC $606-10-25-1$ criteria to be accounted for as a contract with a customer? $2.$ If the ASC $606-10-25-1$ criteria continue to be met, does the price concession represent a change in transaction price or a contract modification? $3.$ What is the resulting accounting treatment for the price concession under ASC $606?$