IFRS 15 के अनुसार, किसी अनुबंध के लेनदेन मूल्य (transaction price) को निर्धारित करते समय निम्नलिखित में से किसके प्रभावों पर विचार या समावेशन नहीं किया जाता है?

In May 20X2, Polarix Co sold temperature-controlled medical supplies to Medline Co for $50,000, offering a 12% prompt payment discount, which it expected Medline Co to take advantage of. Medline Co did not have sufficient specialist storage facilities and therefore requested Polarix Co to retain the goods until they were needed. Polarix Co agreed to this arrangement and stored Medline Co's goods separately in its secured warehouse. The goods were ready for immediate delivery at Medline Co's request. By Polarix Co's year end of 30 June 20X2, 25% of the goods had been delivered to Medline Co. As expected, Medline Co paid Polarix Co on 25 June 20X2, taking advantage of the prompt payment discount. What revenue should Polarix Co recognise in the year ended 30 June 20X2 in respect of this contract?

Mighty IT Co sells a combined contract on 1 January 20X6, the first day of its financial year. The contract includes a supply and installation service (allocated standalone revenue of $800, recognised on installation) and a two-year technical support service (allocated standalone revenue of $400, recognised over time). In accordance with IFRS 15, what is the total amount for deferred income that will be reported in the statement of financial position at 31 December 20X6?