If the timing of payments provides the customer or the entity with a significant benefit of financing the transfer of goods or services, the entity must adjust the promised amount of consideration for the effects of the time value of money.

If a customer provides non-cash consideration (e.g., equipment, shares, materials), it must be measured at its fair value. If the fair value cannot be reasonably estimated, the entity measures it indirectly by reference to the standalone selling price of the goods or services promised.

Consideration payable to a customer (like slotting fees or coupons) is treated as a reduction of the transaction price, unless the payment is in exchange for a distinct good or service that the customer transfers to the entity.