TS Electric is a natural gas generator dealer and also offers a number of services for the natural gas

generator it sells. TS Electric will sell natural gas generators on a standalone basis, with installation, or with install and

maintenance service. Appliance Center also sells installation services and maintenance services for ovens. However,

natural gas generator does not offer installation or maintenance services to customers who buy natural gas generators

from other vendors. Pricing for natural gas generators is as follows.

$

Standalone

With installation service

With maintenance services

With installation and maintenance services

7,500

8.250

9,500

10,000

In each instance in which maintenance services are provided, the maintenance service is separately priced within the

arrangement at $2.000. Additionally, the incremental amount charged by TS Electric for installation is like the

amount charged by independent third parties. Ovens are sold subject to a general right of return. If a customer purchases

an oven with installation and/or maintenance services, in the event Appliance Center does not complete the service

satisfactorily, the customer is only entitled to a refund of the portion of the fee that exceeds $7,500.

Assume that a customer purchases a natural gas generator with both installation and maintenance services for $10,000. Based on its experience, TS Electric believes that it is probable that the installation of the equipment will be performed satisfactorily to the customer. Assume that the maintenance services are priced separately (i.e., the three components are distinct). Identify the separate performance obligations and amounts related to TS Electric's revenue arrangement.

-Natural gas generator -Maintenance

-Installation