First: Warranties, in which it provides the customer with a service in addition to the assurance

that the product complies within agreed upon specifications.

Second: Principal Versus Agent, where in entity must establish any transaction whether it is
acting as a principal or agent. It is considered Principal if it was able to control the promised
good or service before it is transferred to the customer. On the other hand, It is acting as agent if
its performance obligation is to arrange for the provision of goods and services by another
party.
Next, Repurchase Agreements which refers to the sold asset and promises of entity and has the
option to repurchase it. It generally come in three forms : forward contract, a call option and a
put option.
Then, Consignment Arrangement, in this transaction, the consignor controll the product and the
consignee does not have . an unconditional obligation in order to pay for the product.
Another one is Bill and Hold Arrangement. In this transaction, entity retains the possession of
the product but there's A contract under that bills the customer for that product. For example, a
customer may request an entity to enter such a contract because of space for the
product or because of delays in the customer's production schedule