Aperture Scenario libraryModification · cumulative catch-up
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01 / 07Title
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Modification · cumulative catch-up

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

Status
IN DEVELOPMENT
Category
modification pattern
02 / 07Context

Why this pattern exists

When the modification is part of a single combined PO (e.g., construction scope expansion), revenue is adjusted retroactively.

03 / 07When this applies

Trigger conditions

1Remaining goods/services NOT distinct from those transferred
2Single combined PO
04 / 07Authority

Authoritative paragraphs

Every codification reference below is verified against the FASB Codification structure or Big-4 public guidance. No fabricated cites.

ASC ASC 606-10-25-13(b)
Cumulative catch-up treatment
05 / 07What the platform does

End-to-end behavior

  1. 1Computes catch-up: revenue_adjustment = (revised_total_TP × revised_%_complete) − revenue_recognized_to_date
  2. 2Records single adjustment in current period
  3. 3Audit trail logs the math · prior period restatement explicitly avoided per standard
06 / 07Watchouts

What auditors flag

Common mistakes preparers make on this pattern. The platform's confidence routing surfaces these for reviewer ratification before sign-off.

Restating prior periods (must adjust in current)
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