QUESTION 44 Variable consideration — consideration is constrained Land Owner sells land to Developer for $1 million. Land Owner is also entitled to receive 5% of any future sales price of the land in excess of $5 million. Land Owner determines that its experience with similar contracts is of little predictive value, because the future performance of the real estate market will cause the amount of variable consideration to be highly susceptible to factors outside of the entity’s influence. Additionally, the uncertainty is not expected to be resolved in a short period of time because Developer does not have current plans to sell the land. Should Land Owner include variable consideration in the transaction price?