Telecom services generally meet the criteria to be accounted for as a series
but determining the nature of the service obligation may require judgment
Generally, telecom network services represent a promise to deliver time
increments of network services (minute, day, month etc.). Alternatively, they may
represent the promise to deliver a specific amount of service units (text, data
gigabyte etc.). In either case, those services generally meet the criteria to be
accounted for as a series. This is because each time increment or service unit is
distinct but similar. Additionally, the customer receives and consumes the benefit
from the services as they are provided; therefore, services are satisfied over time
(see 6.2). When the series criteria are met, the network services are accounted
for as one performance obligation, rather than as distinct service units.