Many telecom services are dissimilar (e.g. television, internet, voice) but are
delivered concurrently. When performance obligations are dissimilar but have the
same pattern of transfer (see 6.3), treating them as one performance obligation
may have no effect on the overall pattern of revenue recognition. The classification
of the revenues received, however, for disaggregated revenue disclosure or
segment reporting requirements, as well as management, regulatory and tax
reporting, should be considered.