✓HIGH CONFIDENCE

Premium support tier (24×7) are distinct from the subscription license

Both prongs of the distinct test were applied.

Reasoning trace⬢ claude-opus-4-7 ⌥ prompt distinctness-saas-v1.4 ◆ self-consistency 0.95 · click ↓● RAG · 1 chunks · click ↓

Chain of thought

Stand-ready service over 36 months. Customer receives support continuously regardless of usage. Distinct from the subscription because premium support tier (vs standard) is contractually optional and priced separately on the order form.

Retrieved authority · 1 chunks · cosine ≥ 0.83 · post-checked against verified-registry

CODIFICATION · ASC 606-10-25-27

An entity transfers control of a good or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria is met: (a) The customer simultaneously receives and consumes the benefits provided by the entity's performance as the entity performs.

Structured output

PerformanceObligation{
  po_id:               "po-3-premium-support",
  distinct_capable:    true,
  distinct_in_context: true,
  overall_distinct:    true,
  authority_cited:     ["606-10-25-27"],
  confidence:          "high",
  consistency_score:   0.95,  // 5 samples
  requires_human_review: false,
  model:               "claude-opus-4-7",
  prompt_v:            "distinctness-saas-v1.4",
  judgment_id:         "018f2a4b7c80e1faa910d4c3de0f5b78"
}

◆ MethodologyHow we arrived at confidence = high✓CISC 0.95

We use Confidence-Informed Self-Consistency (CISC, arxiv 2502.06233): the same prompt is sampled 5 times at temperature 0.3; each sample produces an independent judgment. We then measure two agreement metrics — direction agreement (does every sample reach the same conclusion?) and reasoning agreement (do they reach it for the same reason?). The weighted vote becomes the score.

The 5 sampled judgments

#	Direction	Factor (a) · capable of being distinct	Factor (b) · separately identifiable reasoning	Cluster
1	distinct = true	✓ standalone benefit	separately priced & sold	✓DOMINANT
2	distinct = true	✓ standalone benefit	separately priced & sold	✓DOMINANT
3	distinct = true	✓ standalone benefit	separately priced & sold	✓DOMINANT
4	distinct = true	✓ standalone benefit	separately priced & sold	✓DOMINANT
5	distinct = true	✓ standalone benefit	separately priced & sold	✓DOMINANT

CISC weighted score · how 0.95 was computed

direction_agreement = 5/5 = 1.00

reasoning_agreement = 5/5 (all cite same reasoning) = 1.00

cisc_score = 0.6 × direction + 0.4 × reasoning

= 0.6 × 1.00 + 0.4 × 1.00 = 1.00

Confidence tier mapping

✓HIGH ≥ 0.95

auto-applied

◐MEDIUM 0.80 – 0.95

human review suggested

⚠LOW < 0.80

hard-blocked · human required

Bottom line: the AI is unanimous that PO-3 is distinct (100% direction agreement). Where it splits is why — all 5 samples cite the same reasoning, hence high confidence.

Modernized investor framework Q1 — judgment-laden recognition areas. Where in this company's revenue policy is the recognition judgment most concentrated? For NorthStar, the answer is the PO-2 onboarding distinctness call. The investor analytical follow-up requires documenting the distinctness reasoning. Recommend confirming integration depth from the SOW before sign-off.Modernized investor framework · Q1 · ASC 606-10-25-19 / -25-21