Nébias Médical sold a hospital an imaging system (obligation satisfied in 20X1, allocated price of 300,000) and an operating support service for 2 years (allocated price of 100,000). A bonus depends on the availability rate achieved through the support service. In 20X2, the estimate of the bonus increases by 12,000. Nébias Médical has established that the payment terms of the bonus relate specifically to its support efforts and that allocating it entirely to the support is consistent with the allocation objective (documented analysis). How is the increase of 12,000 allocated?