Answer
Multiple performance obligations must be accounted separately if they are distinctively identifiable from each other with different promises to deliver the goods or service to the buyer. The main determinant is how the promise shall be fulfilled, i.e., separately or combined.
Work Step by Step
For example, if a customer issues a purchase order for product X today and few days later as the seller ships the product, the buyer issues another purchase order for product Y. The two orders shall be accounted for separately and delivered on different dates.
