This excerpt taken from the WBMD 8-K filed Nov 23, 2009.
Accounting Pronouncements to be Adopted in the Future
In October 2009, the FASB issued authoritative guidance on revenue recognition that will become effective for WebMD, as the surviving corporation in the WebMD Merger, beginning January 1, 2011, with earlier adoption permitted. Under the new guidance on arrangements that include software elements, tangible products that have software components that are essential to the functionality of the tangible product will no longer be within the scope of the software revenue recognition guidance, and software-enabled products will now be subject to other relevant revenue recognition guidance. Additionally, the FASB issued authoritative guidance on revenue arrangements with multiple deliverables that are outside the scope of the software revenue recognition guidance. Under the new guidance, when vendor specific objective evidence or third party evidence for deliverables in an arrangement cannot be determined, a best estimate of the selling price is required to separate deliverables. In addition, revenue under multiple element arrangements will be allocated using the relative selling price method. The new guidance includes new disclosure requirements on how the application of the relative selling price method affects the timing and amount of revenue recognition. WebMD is currently evaluating the impact that this new guidance will have on WebMDs results of operations, financial position or cash flows.