 A limited enter into a contract with a customer to sell a machine for 100,000. The total contract price that 100,000 includes installation of machine and two years extended guarantee, another warranty. So machine cost, installation cost and the warranty cost, total package is 100,000. From that A limited determined, there were three distinct performance obligations. Number one is to deliver a machine. Number two is to install it. And number three is to give a warranty after installation for two years. So there are three distinct performance obligations. And staying along, selling price of those performance obligations were as follows. If you buy a machine, then you will get it for 100,000. If you install it, then you will have to give it for 14,000 separately. And if you want to take an extended warranty, then you have to give it for 20,000. Now look, this total becomes 109. Determine the amount of revenue to be recognized by A limited on satisfaction of each performance obligation. Now to aggregate the standalone selling price, this comes to 109. Exceeds the total transaction price of 100,000. It means that you are giving a discount if somebody is taking the pack of 9,000. And that discount inherent must be allocated to each individual performance obligation based on the relative stand alone selling price of each obligation. Therefore, the amount of 100,000 transaction price is allocated to each performance obligation as follows. 100,000 total and 109 and multiplied by the machine cost. So 68807 for the machine delivered so that revenue you can recognize. Installation again 14,000, so it is 12,844. Once the machine is installed, you can record this amount as revenue warranty. Since it goes on two years, so you can't record it there and then you have to wait for each year. You may take 50% first year and 50% next year. Or maybe at the expiry of two years. The entity would recognize as revenue the amount allocated for each performance obligation when and as performance is satisfied. Thank you very much.