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Notes to ASC605-25 ASC605-25 Multiple Elements Arrangements provides guidance on how to determine whether an arrangement includes multiple deliverables, how to separate those deliverables into units of accounting and how to allocate consideration to those units of accounting. However, it does not address when revenue should be recognized for deliverables determined to be a separate unit of accounting. The applicable revenue recognition guidance (such as ASC 605 -15 Products, reflects the changes due to Accounting Standards Update 2009-13 (EITF 08-1). The amendments in this update will be eff