When do companies break apart a sale and treat its parts differently for purposes of recognizing revenue?

Century 21 Accounting Multicolumn Journal
11th Edition
ISBN:9781337679503
Author:Gilbertson
Publisher:Gilbertson
Chapter14: Accounting For Uncollectible Accounts Receivable
Section14.3: Promissory Notes
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When do companies break apart a sale and treat its parts differently for purposes of recognizing revenue?

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