Mixed contracts are common among exporters and distributors operating from Taiwan. A single purchase order may cover equipment, spare parts held on consignment language, on-site commissioning, and a twelve-month service window.
Start by listing each promise the customer can benefit from on its own or with readily available resources. Training that only makes sense with your machine usually stays with the equipment; a spare-parts kit that the customer could buy elsewhere may stand alone.
Stand-ready warranties that go beyond statutory assurance need their own recognition pattern. If the contract sells an extended care plan as a distinct line, treat it as such even when the commercial team quotes one package price.
Allocation follows relative stand-alone selling prices. When list prices exist, use them. When they do not, document the estimate method you chose and keep it consistent across similar deals.
Chinese- and English-language versions of the same agreement sometimes diverge on acceptance criteria. Confirm which version governs before you lock recognition triggers.
A one-page obligation map for each major template contract saves hours during close and gives auditors a path through your reasoning.