The first requirement for accounting for a promised good or the service as a separate performance obligation is that the promised good or the service is "capable of being distinct."
Promised products or services are those that are transferred to the entity's client in line with the contract (i.e., those that result in the customer gaining possession of an asset).
A performance obligation is a promise to supply a good or service (or a series of distinct goods or services that are substantially the same and that have the same pattern of the transfer to the customer). It can be both implicit and explicit.
Therefore, answer is capable of being distinct.
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