# Standalone selling price

> Standalone selling price — The price at which an entity would sell a good or service separately — the basis for allocating the transaction price across performance obligations.

Source: https://lopifi.com/glossary/standalone-selling-price
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is standalone selling price?** In accounting, standalone selling price means the price at which an entity would sell a good or service separately — the basis for allocating the transaction price across performance obligations.

## Also known as

- SSP

## Words this system refuses for it

- list price (only evidence of SSP, not SSP itself)

- **Category:** Revenue recognition
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** transaction-price, transaction, standalone, basis