QUESTION 128 Equip Co enters into a contract with a customer to sell a piece of industrial equipment for $ 75,000 and provide two years of maintenance services for the equipment for $ 25,000. Equip Co concludes that the promises to transfer equipment and perform maintenance are distinct and, therefore, represent separate performance obligations. The contract price represents standalone selling price of the equipment and services. Equip Co recognizes revenue for the sale of equipment when control of the asset transfers to the customer upon delivery. Revenue from the maintenance services is recognized ratably over two years consistent with the period during which the customer receives and consumes the maintenance services. Equip Co pays a single commission of $ 10,000 to its sales agent equal to 10% of the total contract price of $ 100,000. Equip Co concludes that the commission is an incremental cost of obtaining the contract and recognizes an asset. What pattern of amortization should Equip Co use for the capitalized costs?