QUESTION 38 Optional purchases — sale of equipment and consumables Device Co, a medical device company, sells a highly complex surgical instrument and consumables that are used in conjunction with the instrument. Device Co sells the instrument for $ 100,000 and the consumables for $ 100 per unit. A customer purchases the instrument, but does not commit to any specific level of consumable purchases. The customer cannot operate the instrument without the consumables and cannot purchase the consumables from any other vendor. Device Co expects that the customer will purchase 1,000 consumables each year throughout the estimated life of the instrument. Device Co concludes that the instrument and the consumables are distinct. Should Device Co include the estimated consumable purchases as a performance obligation in the current contract?