Oracle Pty Ltd enters into 12-month contracts to supply computer hardware and software support to its customers in the health industry. On 1 January 2020, a customer pays Oracle $30,000 for hardware and software support for the period 1 January 2020 to 31 December 2020. The contract between Oracle and the customer provides that a refund is available, for the unexpired remaining days of the contract, if the customer is unsatisfied and decides to quit part-way through. Advise how Oracle should account for the $30,000 when it lodges its income tax return for 2020/21. Are there any assumptions that are necessary before this advice can be given?