One page summary answer. Due tomorrow. Would like an answer tonight if possible please.

Case Assignment for Revenue Recognition: Entity T, a TV manufacturer, enters into contract to ship 100 TVs from San Francisco to a customer in London for fixed consideration. The shipment from SF to London, by a 3rd party carrier, will take approximately 3 weeks. Terms are FOB shipping point. Legal title of the TVs transfers to the customer upon delivery to carrier. Entity T arranges shipping and charges customer for shipping. TVs were delivered to carrier 9 days before year end. Payment is due 30 days after receipt of goods. Entity T is not obligated to but has a history of replacing (or crediting customer's account for) any TVs damaged during shipment. Entity T historically pursue claims against the carrier/insurance provider. Entity T has not elected the (proposed) practical expedient for shipping. Is shipping a separate performance obligation? When does control of TVs transfer? Relevant Guidance in ASC 606 ASC 606-10- 25-14 through 26