Under the ASC 606, client formed the contract with the constructor. Client needs two buildings but different location. Each building prices are different and how much incurred per year are different as well. There are only price for estimation, final estimation, margin %, incurred per year, and years. So, my question is that are they (two buildings) separate performance obligation under the ASC 606-10-25-19? ASC 606-10-25-19: Identify the performance obligations in the contract. When the two criteria met, the promised goods or services to the customer are distinct: a. The customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (that is, the good or service is capable of being distinct). b. The entitys promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (that is, the promise to transfer the good or service is distinct within the context of the contract).