My company recently started selling Implementation packages that include 1 year free subscription which has a standalone value if sold separately. Would you discount the entire package to give value to each component so you can recognize % completion? What if the package is sold with software? Would you also discount within the package or would you apply VSOE and discount the software by the value of the free subscription, which can mean a pretty large discount on top of the package price. We do not have a very long history of selling the subscription (3-4 months) and have only sold small dollars (several hundred vs 10's of thousands given away in the package.