Modification · treated as separate contract

Why this pattern exists

When customer adds incremental scope at SSP, the modification is a new contract. Original schedule is unchanged.

Trigger conditions

Authoritative paragraphs

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

End-to-end behavior

1. 1Original schedule preserved (no retroactive change)
2. 2New contract recognizes prospectively
3. 3Audit trail records both contracts as linked

What auditors flag

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