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My textbook states that Assurance warranties are not considered to be separate performance obligations, so there is no need to allocate the transaction price. Conversely,

My textbook states that "Assurance warranties are not considered to be separate performance obligations, so there is no need to allocate the transaction price". Conversely, one of the correct answer in the adaptive practice was "Assurance warranties are included with the price of the product, therefore a portion of the sale price needs to be allocated to them". These two statements seems to be contradictory. Which one is right? or am I misunderstanding something.

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