The following cases illustrate the guidance in paragraphs 985-605-15-3 through 15-4 and paragraph 985-605-25-10. The cases provide guidance for purposes of allocating arrangement consideration in a multiple-element revenue arrangement that includes a tangible product and software. The case illustrate whether a product contains software elements and nonsoftware elements that function together to deliver the tangible product's essential functionality as discussed in paragraph 985-605-15-4. The cases are:
a. Computer with operating system included
b. Computer with operating system excluded more than infrequently
c. Computer and multiple operating systems
d. Computer with additional software products included
e. Personal digital assistant
f. Computer with operating system sold separately
g. Computer and undelivered software elements
h. Standalone sale of an operating system
i. Computer with nonessential software and postcontract customer support included
j. Networking equipment
k. Similar products
l. Change in business practice
