An option for additional goods or services (renewal options, sales incentives, loyalty points, discounts) is a performance obligation only when it gives the customer a material right it would not receive without the contract, such as a discount beyond what is offered to that customer class; part of the transaction price is allocated to it, by reference to a stand-alone selling price estimated from the discount, exercise likelihood and the normal discount, or by a practical alternative where the optional items are similar to the original ones, and revenue is recognised on exercise or expiry. Non-refundable prepayments for future goods or services create a contract liability; the expected unexercised portion (breakage) is recognised in proportion to the pattern of exercise where the entity expects to be entitled to it, otherwise when the likelihood of exercise becomes remote, and amounts that must be remitted to a government under unclaimed property law are liabilities, not revenue.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.