Scenario library

20 scenarios catalogued5 live · 5 in-dev · 10 specified

◇ CASE LIBRARY

ASC 606 / IFRS 15 / ASC 340-40 scenario coverage

Every revenue-recognition pattern the platform handles. Each scenario documents trigger conditions, authoritative codification references, what the platform does end-to-end, and common preparer pitfalls auditors flag. Investor- and NFP-relevant scenarios are highlighted.

Total scenarios

20

14 categories

Live in this demo

5

end-to-end wired

In development

5

Phase 1 backlog

Investor-relevant

6

NFP / membership / exam patterns

Subscription / SaaS

— Cloud subscriptions and term licenses2 scenarios

SaaS subscription with bundled implementation + support

Subscription license + onboarding services + premium support — three POs in one contract

SaaS · cloud·4 authoritative refs·4 steps

Usage-based SaaS · series with variable consideration

Per-API-call or per-transaction pricing — series of distinct services with usage-driven recognition

SaaS · cloud·2 authoritative refs·4 steps

Membership / NFP

— Trade leagues, professional associations, 501(c)(6) and 501(c)(3) entities2 scenarios

Annual membership dues · ratable + refund rightsInvestor-relevant

Annual dues paid in advance · benefits delivered over the year · pro-rata refund window

Membership organizations / associations·3 authoritative refs·4 steps

NFP routing · ASU 2018-08 exchange-vs-contributionInvestor-relevant

Decision tree: is the inflow an exchange (ASC 606) or a contribution (ASC 958)?

Not-for-profit · 501(c)(3) / 501(c)(6)·3 authoritative refs·4 steps

Exam / certification

— Multi-step credentialing programs with deferred fee patterns1 scenario

Exam fees with deferral · withdrawal · multi-step pathwaysInvestor-relevant

Fees paid in advance, recognized at exam delivery · withdrawal policies create variable consideration

Education · certifications·3 authoritative refs·4 steps

Events / sponsorship

— Conferences and trade shows with multi-element sponsorship packages1 scenario

Conference + sponsorship · multi-element with bundled benefitsInvestor-relevant

Sponsor pays for naming + booth + tickets + post-event content — distinct PO decomposition required

Events · conferences · trade shows·4 authoritative refs·4 steps

Publishing

— Journals, magazines, and content subscriptions1 scenario

Publication subscriptions · digital + printInvestor-relevant

Subscription to a publication delivered over time · digital access vs physical mailing

Media / publishing·2 authoritative refs·3 steps

Software licensing

— Perpetual + maintenance and term licenses1 scenario

Perpetual software license + post-contract support

License at point-in-time (functional IP) + PCS over time + professional services

Software · on-premise·3 authoritative refs·4 steps

Professional services

— Consulting, system integration, custom development1 scenario

Professional services · T&M vs fixed-price vs milestones

Time-and-materials = over-time / fixed-fee custom = criterion (c) / milestone-based = output method

Consulting · system integration·3 authoritative refs·4 steps

Telecom

— Bundled handset + plan, family plans, retention discounts1 scenario

Telecom · bundled handset + service plan

Handset subsidy reallocates revenue forward · Day-1 catch-up vs legacy ratable

Telecom · wireless·3 authoritative refs·4 steps

Healthcare

— Provider-side patient services and capitation1 scenario

Healthcare · capitation + implicit price concessions

Net patient service revenue is transaction price minus contractual allowances and bad debt

Healthcare · providers / payers·2 authoritative refs·4 steps

Pharma · life sciences

— Gross-to-net, royalties, milestone payments1 scenario

Pharma · 7-bucket gross-to-net

Channel discount + Medicaid + 340B + GPO + prompt-pay + returns + copay = net revenue

Pharma · biotech · life sciences·3 authoritative refs·4 steps

Construction

— Long-term contracts, percentage-of-completion, claims1 scenario

Construction · cost-to-cost percentage of completion

Over-time recognition criterion (b) or (c) · cost-to-cost measure of progress

Real estate · construction · E&C·3 authoritative refs·4 steps

Contract modifications

— Three modification treatments per ASC 606-10-25-103 scenarios

Modification · treated as separate contract

Adds distinct goods/services AT standalone selling price → standalone contract treatment

All·1 authoritative refs·3 steps

Modification · termination + new contract

Adds distinct goods at non-SSP, OR replaces remaining services → prospective from modification date

All·1 authoritative refs·3 steps

Modification · cumulative catch-up

Goods not distinct from those transferred → adjust revenue retroactively to reflect new TP

All·1 authoritative refs·3 steps

Cross-cutting judgment patterns

— Patterns that span verticals (variable consideration, principal/agent, material rights)3 scenarios

Variable consideration with constraint

Estimate variable amount · apply constraint · re-estimate each period

All·2 authoritative refs·4 steps

Principal vs agent · gross vs net

Control of the good or service before transfer determines gross (principal) vs net (agent)

All · marketplace, distribution, advertising·2 authoritative refs·3 steps

Material rights · loyalty programs · renewal options

Customer option for additional goods at a discount = separate PO if material

All · subscriptions, retail, telecom, hospitality·1 authoritative refs·4 steps

Standards divergence

— IFRS 15 vs ASC 606 differences1 scenario

IFRS 15 dual mode · key US-GAAP divergencesInvestor-relevant

Same 5-step model, different practical expedients and onerous-contract treatment

All · global / multi-jurisdiction·2 authoritative refs·4 steps