✓HIGH CONFIDENCE · TREATMENT
Customer added 50 users + 12-month term extension on month 8
The platform extracted the change order, ran the ASC 606-10-25-10 decision tree, and generated a reallocated schedule. Total time: 28 seconds. Compare this to the typical 2-week consulting engagement for the same outcome.
Treatment
Separate contract
ASC 606-10-25-12 · separate distinct service · SSP
Incremental TP
+$847,200
50 seats × $240/mo × 28 mo
Period extension
+12 mo
36 → 48 months
Affected JEs (this period)
+0
prospective only · existing JEs unchanged
Decision tree · ASC 606-10-25-10
Two questions, one verdict.
Q1
Does the modification add distinct goods or services?
Yes — Yes — 50 incremental seats represent additional usage of the existing distinct PO (subscription series).
Q2
Does the price reflect the standalone selling price of the added goods/services?
Yes — Yes — incremental seat price ($240/seat/month) within ±5% of historical SSP for similar deals (n=14 from your contract library).
→
Treatment · Separate contract
Separate contract — Per ASC 606-10-25-12 — accounted for as a separate contract; existing schedule is unchanged; new contract recognizes prospectively from month 8.
Schedule before · after
Original 36-month schedule unchanged. Incremental contract recognizes from month 8 over 40 months.
Original · 36 months$1.1M total
M01M12M24M36
Reallocated · 48 months+$847K incremental
M01M12M24M36M48
◆ M08 · Aug 2027◐MODIFIEDPost-modification month within original term. The original schedule is unchanged; a new separate contract recognizes the 50 incremental seats prospectively from this month.
Original · this month
Subscription · PO-1$28,000
Onboarding · PO-2—
Premium support · PO-3$1,600
Original total$29,600
Reallocated · this month
Subscription · PO-1$40,000
Onboarding · PO-2—
Premium support · PO-3$1,600
Reallocated total$41,600
Delta · what changed
Subscription delta+$12,000
Onboarding delta—
Support delta—
Net delta+$12,000
50 added seats × $240/mo = +$12,000 on top of unchanged original schedule.
Cumulative through this month: $333,200 · model claude-opus-4-7 · prompt mod-allocation-v1.2View JE for this month →
Original scheduleModified months · 50 added usersExtension months · M37–M48