In January 20X1, Lauragais signs a contract with the customer Bastide to maintain its boilers. Eighteen months later, in July 20X2, it signs with Bastide a contract to supply new burners, negotiated separately at the usual rates. The price of each contract is unrelated to the other, and the burners and maintenance do not form a single performance obligation. The sales director proposes to combine the two contracts because the customer is the same. Which analysis should be retained?