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Under ASC 606, a contract modification is accounted for as a separate contract if the additional promised goods are List A> and the price for

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Under ASC 606, a contract modification is accounted for as a separate contract if the additional promised goods are List A> and the price for these additional goods is cList B> List A Not distinctTheir incremental selling Their standalone selling price Distinct Not distinct Cumulative catch-up adjustment to revenue Based on the price of the original contract Distinct

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