Méridia provides maintenance services to Ostrel every month under a three-year contract that met the criteria at inception. In the eighteenth month, Ostrel's financial position deteriorates sharply; Méridia reassesses collectability and concludes (documented judgement, case datum) that it is no longer probable for the services still to be provided. It nevertheless continues its services and receives 5,000 from Ostrel in the nineteenth month for that month's services, all earlier invoices having already been settled; its performance obligations for the following months remain and the contract is not terminated. How does Méridia account for the 5,000 received?