Upfront Payments

VolleyElite runs a volleyball program consisting of camps, toumaments, and specialized coaching. VolleyElite charges customers $$500$ per year for access to its facilities and programs. In addition, VolleyElite charges each customer a $$100$ registration fee. The fee is not refundable and must be paid at the initiation of the contract. Should the registration fee be considered a separate performance obligation from the yearly dues?

VolleyElite $$ consider the registration fee a separate performance obligation because it $$ a good or service to a customer.