Aperture Scenario libraryModification · termination + new contract
15 / 20 PrevNext
01 / 07Title
All

Modification · termination + new contract

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

Status
IN DEVELOPMENT
Category
modification pattern
02 / 07Context

Why this pattern exists

Common when add-on pricing reflects discount. Remaining unrecognized revenue is reallocated.

03 / 07When this applies

Trigger conditions

1Adds distinct goods/services NOT at SSP
2Or remaining services are distinct from those transferred
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(a)
Termination + new contract treatment
05 / 07What the platform does

End-to-end behavior

  1. 1Reallocates remaining unrecognized + new TP across remaining POs at NEW SSPs
  2. 2Prospective only · prior periods unchanged
  3. 3Schedule recomputes from modification date
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.

Confusing this with cumulative catch-up
Previous scenario
Modification · treated as separate contract
All 20 scenarios
Back to catalog
Next scenario
Modification · cumulative catch-up