Three distinct performance obligations

Two-prong distinct test applied per ASC 606-10-25-19. Each PO shows confidence; click for chain-of-thought, retrieved authority, and the immutable audit-trail entry.

Subscription license to NorthStar PlatformPO-1

36-month right to access the multi-tenant SaaS platform with up to 250 named users. Recognized over the subscription term — customer simultaneously receives and consumes the benefits as the entity performs.

◇Series PO◇Ratable monthly· over time · 36 mo

✓HIGH

$1,008,000

87.7% of TP

Onboarding implementation servicesPO-2

One-time setup, data migration, and integration with the customer's existing identity provider. Distinct from the subscription per ASC 606-10-25-19 — services are not so customized as to be inseparable; standalone onboarding by third-party consultants exists in the market.

◐Reviewer attention requested◇Big-4 guidance recommends documenting why integration is not "highly interrelated"· point in time

◐MEDIUM

$84,400

7.3% of TP

Premium support tier (24×7)PO-3

Stand-ready obligation over the 36-month term. Recognized over time, ratable. Distinct from the subscription license; commonly sold separately at the standard support tier.

◇Stand-ready obligation· over time · 36 mo

✓HIGH

$57,600

5.0% of TP

Investor analytical pass — Q1 judgment screen · multi-deliverable. "Does this contract bundle multiple promised goods or services that require distinctness analysis?" — yes, three (subscription, onboarding, premium support). The investor analytical follow-up: are these distinct, and how does management defend the distinctness judgment for the bundled onboarding given the subscription cannot be used without it? Document the integration depth from the SOW before the auditor asks.Modernized investor framework · judgment-quality screen · multi-deliverable check