Revenue – ifrs 15 handbook

10.4 Customer options for additional goods or services
Example 1 – Cable television service and additional premium channels ........................................................................ 265
Example 2 – Product sold with a discount voucher ....................................................................................................... 265
Example 3A – Custom product with learning curve effect: No material right ................................................................. 270
Example 3B – Custom product with learning curve effect: Material right ...................................................................... 271
Example 4 – Custom production line: No material right ................................................................................................. 271
Example 5 – Prospective volume rebate: Material right ................................................................................................. 272
Example 6 – Prospective discounts: No material right vs material right ......................................................................... 272
Example 7 – Periodic price decreases in a framework agreement: No material right ......................................................274
Example 8 – Applying the practical alternative ................................................................................................................274
Example 9A – Applying the practical alternative: Contract-by-contract basis ................................................................. 276
Example 9B – Applying the practical alternative: Portfolio approach .............................................................................. 277
Example 10A – Customer loyalty points programme: Increase in estimated redemptions ............................................ 279
Example 10B – Customer loyalty points programme: Decrease in estimated redemptions ........................................... 280
Example 11 – Airline customer loyalty points programme ............................................................................................. 280
Example 12A – Third party customer loyalty programme (1) .......................................................................................... 283
Example 12B – Third party customer loyalty programme (2) .......................................................................................... 284