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      ● the methods used to recognise revenue (for example, a description of the output methods or input methods used and how those methods are applied); and

      ● an explanation of why the methods used provide a faithful depiction of the transfer of goods or services.

      a. determining the transaction price, which includes, but is not limited to, estimating variable consideration, adjusting the consideration for the effects of the time value of money and measuring non-cash consideration;

      b. assessing whether an estimate of variable consideration is constrained;

      c. allocating the transaction price, including estimating stand-alone selling prices of promised goods or services and allocating discounts and variable consideration to a specific part of the contract (if applicable); and

      d. measuring obligations for returns, refunds and other similar obligations.