How to recognise in following Scenario:

Company has an contract with a service provider to build operate and upgrade its software network and collect fees from the nos of members using the network, further company has guranted a minimum amount of say 100 million if the membership fees collected by the operator is less than 100 million, than the difference shall be paid by the grantor to the operator. please explain how to recognise such guarantees in the books of grantor (non govt entity)?