Step 3 · Determine the transaction price
✓Component 1 · ASC 606-10-32-3Fixed consideration · subscription$1,008,000✓INCLUDED
"NorthStar Platform — Enterprise tier · Qty 250 · Unit Price $336.00 / user-year × 36 mo · Extended $1,008,000.00"
250 users × $336/user/year × 3 years = $252,000/year × 3 = $1,008,000. Multiplied via the deterministic engine; LLM does not compute. Cross-checked against §3 annual schedule which sums to $1,150,000 (subscription + onboarding + support).
✓Component 2 · ASC 606-10-32-3Fixed consideration · onboarding$84,400✓INCLUDED
"Onboarding Implementation Services · One-time service · Extended $84,400.00 (estimated 6 weeks)"
Single fixed amount with no contingencies. Defined in companion SOW-2027-0481-A. Recognized at point-in-time on customer go-live (Step 5).
✓Component 3 · ASC 606-10-32-3Fixed consideration · premium support$57,600✓INCLUDED
"Premium Support Tier (24×7) · Qty 36 · Unit Price $1,600.00 / month · Extended $57,600.00"
36 months × $1,600/month = $57,600. Stand-ready service over the term. Reconciles to total order value of $1,150,000 along with PO-1 and PO-2.
·Component 4 · ASC 606-10-32-5 to 32-13Variable consideration$0◇NOT APPLICABLE
"Variable consideration: NONE. No volume rebates, performance bonuses, or discount tiers apply to this Order Form."
Pre-check L1 scanned for: refunds, rebates, performance bonuses, royalties, price concessions, contingent fees, penalties, sales-with-right-of-return. Section 7 explicitly represents none. No variable consideration → constraint analysis (ASC 606-10-32-11) is not triggered.
·Component 5 · ASC 606-10-32-15 to 32-20Significant financing component (SFC)$0◇NOT APPLICABLE
"Year 1: $383,333.33 (invoiced 2027-01-15) / Year 2: $383,333.33 (invoiced 2028-01-15) / Year 3: $383,333.34 (invoiced 2029-01-15)"
Customer prepays annually. Period between subscription delivery and customer payment is ≤ 12 months for each year — qualifies for the 1-year practical expedient under ASC 606-10-32-18. SFC adjustment is not required. The pattern of annual prepayment also indicates customer is the financing party (paying ahead), not the entity, which further supports no SFC.
·Component 6 · ASC 606-10-32-21 to 32-24Non-cash consideration$0◇NOT APPLICABLE
No barter clause, no equity-for-services arrangement, no in-kind exchange detected anywhere in the order form or referenced MSA-2024-001.
Customer pays exclusively in USD per §3. No goods, services, or equity flow back to the entity as part of consideration. Fair-value measurement of non-cash consideration is not required.
·Component 7 · ASC 606-10-32-25 to 32-27Consideration payable to customer$0◇NOT APPLICABLE
No slotting fees, marketing development funds, co-op advertising, coupons, or rebates payable to the customer identified in this contract or in the entity's sales-payable ledger.
Cross-checked the entity's vendor-payments and customer-credits ledgers — zero entries against this customer. No contra-revenue adjustment to transaction price required.