When accounting for multiple-deliverable arrangements, EITF 00-21 indicates that sellers can separately record revenue for a part of an arrangement even if the part does not have value to the customer on a stand-alone basis.

Question

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EITF 00-21 requires that for revenue to be recognized separately for a part of an arrangement, that part must have standalone value to the customer.

When Accounting for Multiple-Deliverable Arrangements, EITF 00-21 Indicates That Sellers