A warranty the customer can buy separately is a distinct service and a performance obligation to which part of the transaction price is allocated. A warranty that cannot be bought separately is judged on whether it provides a service beyond assurance that the product meets agreed specifications, considering whether law requires it, the length of the coverage period and the nature of the tasks promised; assurance-type warranties are accounted for under AASB 137, service-type warranties as performance obligations, and a warranty combining both is split, with the whole treated as one performance obligation where a reasonable split cannot be made. A legal duty to pay compensation for harm caused by a product is not a performance obligation but a provision matter.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.