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Question · Performance obligations satisfied at a point in time

Agromat sells six combine harvesters to a farming cooperative. Lacking space in its sheds, the cooperative asks Agromat in writing to keep the machines until spring. On 20 November 20X1, the machines are complete, tagged in the cooperative's name, stored separately and ready for delivery; Agromat can neither use them nor sell them to another customer. Legal title passes and the invoice is due on that date. Which analysis applies to the sale of the machines?

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