Your company sold software and an extended $3-$year service contract for $$200,000$ on May $1$st$.$ You will be paid cash of $$50,000$ at installation on June $1$st and the balance of $$150,000$ on Dec $31$st$.$ How would it be accounted for at the point of purchase and over time

$1.$ These are interdependent $($not sold separately$).$

$2.$ They are not interdependent, and the software has a fair market value of $$200,000$ and the extended warranty has a fair market value of $$25,000.$