FASB has issued a proposal to address a lack of guidance related to the measurement of consideration payable to a customer. ASU 2018-07 moved the guidance for nonemployee share-based payment into Topic 718 and for the most part aligned it with existing guidance for employee share-based payment. However,  ASU 2018-07 also indicated that share-based payment that was payable to a customer would be subject to Topic 606. Unfortunately, ASU 2018-07 did not address how to measure the share-based payment which could have led to diversity in practice.  As a result, FASB has issued this proposal that would require entities to use Topic 718 for measurement purposes for share-based payment payable to a customer. Comments are due April 18th, 2019.