Under the guidance for recognition of revenue from contracts with customers (ASC 606), a contract modification is accounted for as a separate contract if the additional promised goods are and the price for these additional goods is .

List A

List B

List A Not distinct

List B Cumulative catch-up adjustment to revenue

List A Not distinct

List B Their incremental selling price

List A Distinct

List B Based on the price of the original contract

List A Distinct

List B Their standalone selling price