the entity does not promise maintenance service during negotations with the distributors and the final contract between the entity and the distributor does not specify terms or conditions for those service. the entity has historically provided maintenance service. the entity has historically provided maintenance service for no additional consideration (ie free) to end customer that purchases the entity product from the distributor, based on its customary business practice.

requirement: is the maintenance service a performance obligation? if yes is it an explicit promise or implicit promise?