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Question · Distinct goods or services

Imprimeo sells a communications agency a standard digital press and a 2-day training course on its routine use. The press works without the training; the training does not modify the press, and other organisations offer equivalent training. According to the case data, the customer can benefit from each item on its own or together with readily available resources. The agency's administrative director argues that there is only one performance obligation, as the training cannot be separated from the press. Write a reasoned memo.

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Judgment question: compare your answer with the criteria and the model explanation.

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