Some items that your company promises to deliver to your customer may not be explicitly included in the operational document. However, you may want to include them in the revenue accounting contract and allocate some of the transaction price to them. In this case, you can manually add performance obligations for these items.

Unlike a linked performance obligation, a manual performance obligation does not have a leading performance obligation. In the hierarchy of performance obligations, the manually added performance obligation is always added to the root of the structure.

Manual performance obligations do not correspond to any items in the sales order. Therefore, these manual performance obligations can only be fulfilled manually.