Stengel Co. enters into a 3-year contract to perform maintenance service to Laplante Inc. Laplante promises to pay $100,000 at the beginning of each year (the standalone selling price of the service at inception is $100,000 per year). At the end of the second year, the contract is modified and the fee for year of service, which reflects a reduced menu of maintenance services to be performed at Laplante locations, is reduced to $80,000 (the standalone selling price of the services at the beginning of the third year is $80,000 per year). Briefly describe the accounting for this contract modification.