Control focuses on the ability of customers to use vehicles or services in their operations and to maintain the cash flows associated with the use. Vehicles and services are sold separately or as a combined offer. In the case of combined offers where the vehicle and services are separable and the customer can benefit independently from the vehicle and the service, the transaction price is allocated on the basis of the autonomous selling price according to price lists between vehicles and services. · It is relatively easy to conclude a sale with a buyback agreement In the redemption provision, a franchisor often has the right to buy back the franchise in case the franchisee chooses to sell. Another example is a manufacturer selling bulk goods to a distributor. .