(i) the entity sells the same good or service to different customers (at
or near the same time) for a broad range of amounts (ie the
selling price is highly variable because a representative stand-alone selling price is not discernible from past transactions
or other observable evidence); or
(ii) the entity has not yet established a price for that good or service
and the good or service has not previously been sold on a
stand-alone basis (ie the selling price is uncertain).