Alissa Ltd provides a bundled service offering to Customer B. It charges Customer B $35 000 for initial connection to its network and two ongoing services — access to the network for 1 year and ‘on-call troubleshooting’ advice for that year.
Customer B pays the $35 000 upfront, on 1 July 2017. Alissa Ltd determines that, if it were to charge a separate fee for each service if sold separately, the fee would be:
| Connection fee | $5 000 |
| Access fee | 12 000 |
| Troubleshooting | 23 000 |
The end of Alissa Ltd’s reporting period is 30 June.
