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...PREVIEW OF CHAPTER 18 Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield 18-2 18 Revenue Recognition LEARNING OBJECTIVES After... services by extensively customizing the software to Lopez’s information technology environment, for a total consideration of $600,000 In this case, SoftTech is providing a significant service by integrating... has contracted In addition, the software is significantly customized by SoftTech in accordance with specifications negotiated by Lopez Do these facts describe a single or separate performance obligation?