Match the approach for making a transaction price allocation to its definition. Drag and drop application. Adjusted market approach Adjusted market approach drop zone empty. Cost-plus approach Cost-plus approach drop zone empty. Residual approach Residual approach drop zone empty. Based on observed market prices, with adjustments if the observed prices are for goods or services that are not identical to the performance obligation whose value is being determined. "Plugs" for the value of performance obligation by subtracting the value of one or more other performance obligations from the transaction price. Based on an assumed reasonable profit