When multiple performance obligations exists in a contract, they should be accounted for as a single performance obligation when

the product is distinct within the contract.
determination cannot be made.
each service is interdependent and interrelated.
both performance obligations are distinct but interdependent.

each service is interdependent and interrelated.

Explanation:

An interdependent and interrelated service means the service cannot be separated, one cannot be said to have been concluded without concluding the other, invariably they will be accounted for as a single performance obligation.

The product cannot be distinct for a distinct product means the performance can be separated and it must be determinable for this an obligatory attribute of a contract.

A distinct performance obligation means it's not a multiple performance obligation.

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