OnOctoberPurple PressPtyLtd entered into a contract with Plus AccountingPtyLtd in terms of which Purple PressPtyLtd will supply all of their offices with

brand new Businessci printers.

Plus AccountingPtyLtd has five offices, and they require two printers per office. Plus

AccountingPtyLtd will pay an allinclusive price of Rper printer. Besides

the printer unit, the purchase price also includes the setup and configuration of each

of the printers, as well as amonth maintenance contract.

The printers were delivered to Plus AccountingPtyLtd onOctoberThe setup and configuration of the printers were done by Purple PressPtyLtds technicians

onOctoberPlus AccountingPtyLtd paid the full purchase price on

November

The following prices were applicable on the transaction date:

Cost price Sales price

Businessci printer RR

Technician servicesNoteRper hour Rper hour

NoteDue to salary increases, the cost price and the sales price per technician

hour will increase byeffectiveJanuaryand anothereffective

January

The setup and configuration of a Business ci printer normally takes minutes

for a technician to complete.

For maintenance contracts Purple Press Pty Ltd charges their clients a standard

technician hours per month per printer, irrespective of whether the client makes use

of the full hours per month. With reference to Transaction allocate the transaction price according to

Step of the step approach in accordance with IFRS of the International

Financial Reporting Standards. Note: Assume the discount included in the

transaction price to be attributable to all performance obligations included in the

contract.

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