Aperture Scenario librarySaaS subscription with bundled implementation + support
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01 / 08Title
SaaS · cloud

SaaS subscription with bundled implementation + support

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

Status
LIVE
Category
subscription
02 / 08Context

Why this pattern exists

The most common SaaS pattern. Customer signs a multi-year subscription with one-time setup fees and ongoing support tier. Each component must be tested for distinctness.

03 / 08When this applies

Trigger conditions

1Multi-deliverable arrangement
2Term license with continuous access
3Stand-ready obligations
04 / 08Authority

Authoritative paragraphs

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

ASC ASC 606-10-25-19
Two-prong distinct test
ASC ASC 606-10-25-21
Factor (b) — separately identifiable
ASC ASC 606-10-25-27(a)
Over-time recognition trigger
ASC ASC 606-10-25-15
Series guidance for ratable services
05 / 08What the platform does

End-to-end behavior

  1. 1Decomposes contract into 3 distinct POs with confidence scoring per distinctness factor
  2. 2Allocates transaction price by relative SSP (4 SSP methods supported)
  3. 3Generates 36-month ratable schedule for subscription + support · point-in-time entry for onboarding at go-live
  4. 4Capitalizes commission under ASC 340-40 over expected customer life (incl. expected renewals)
06 / 08Worked example

Worked numbers

Setup
$1,150,000 · 36 months · 250 users · $336/user-year subscription + $84,400 onboarding + $1,600/mo support
Outcome
PO-1: $1,008,000 ratable / PO-2: $84,400 point-in-time / PO-3: $57,600 ratable
07 / 08Watchouts

What auditors flag

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

Treating onboarding as ratable (must test distinctness — usually point-in-time)
Failing to capitalize commissions when amortization period > 1 year
Missing material rights from renewal options
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