Revenue Recognition Manager

Invoice References — Project ID / Sales Order ID

All fields editable — changes persist in session

Invoice	Customer	Type	Approved By	Approval Date
INV-2024-001	Acme Corporation	Subscription	J. Rivera, Controller	2024-01-12
INV-2024-002	Beta Industries	Tangible Project	J. Rivera, Controller	2024-01-18
INV-2024-003	Gamma Systems LLC	Warranty	M. Chen, Sr. Manager	2024-01-30
INV-2024-004	Delta Health Partners	Assurance	J. Rivera, Controller	2024-02-26
INV-2024-005	Epsilon Technologies	Certification	M. Chen, Sr. Manager	2024-03-28
INV-2024-006	Zeta Media Group	Intangible	J. Rivera, Controller	2024-04-28

Component Price List & POB Method Assignment

Straight-Line (9)Usage-Based (1)Point in Time (6)% of Completion (2)Milestone (1)

Component ID	Component / Sub-product	Product Type	Family	Billing Unit	SSP	Alloc TCV	Disc %	SSP ✓	Parameters
SUB-BASE	Base Platform License	Subscription	Platform	Annual flat	$60,000	$60,000	20%	✓	—
No additional parameters for Straight-Line
SUB-SEAT	User Seats (50 licenses)	Subscription	Platform	Per seat (50 × $900)	$36,000	$36,000	20%	✓	—
No additional parameters for Straight-Line
SUB-API	API Access Tier	Subscription	Platform	Annual tier	$14,400	$14,400	20%	✓
Usage-Based — Total units: 143,000 Feb 2024 6% Mar 2024 8% Apr 2024 7% May 2024 11% Jun 2024 8% Jul 2024 9% Aug 2024 7% Sep 2024 10% Oct 2024 9% Nov 2024 11% Dec 2024 8% Jan 2025 6%
SUB-STOR	Cloud Storage Add-on	Subscription	Platform	Annual tier	$9,600	$9,600	20%	✓	—
No additional parameters for Straight-Line
TAN-HW	Hardware System Unit	Tangible Project	Hardware	Per unit	$60,000	$60,000	14%	✓	—
No additional parameters for Point in Time
TAN-INST	Installation Services	Tangible Project	Hardware	Per engagement	$17,000	$17,000	23%	✓	—
No additional parameters for Point in Time
TAN-CFG	Configuration & Testing	Tangible Project	Hardware	Per engagement	$8,000	$8,000	20%	✓
% of Completion — Σ = 100% across 3 periods Feb 2024 % Mar 2024 % Apr 2024 %
WAR-PART	Parts & Materials Coverage	Warranty	Services	Annual flat	$10,000	$10,000	26%	✓	—
No additional parameters for Straight-Line
WAR-LABR	On-site Labor Coverage	Warranty	Services	Annual flat	$9,000	$9,000	25%	✓	—
No additional parameters for Straight-Line
WAR-SUPP	24/7 Remote Support	Warranty	Services	Annual flat	$5,000	$5,000	29%	✓	—
No additional parameters for Straight-Line
ASR-AUDT	Quality Audit Engagements	Assurance	Services	Per engagement	$24,000	$24,000	20%	✓
Milestone Config — Σ = 100% ✓ Milestone 1 Period % Milestone 2 Period % Milestone 3 Period %
ASR-COMP	Compliance Reviews	Assurance	Services	Per engagement	$21,000	$21,000	25%	✓
% of Completion — Σ = 100% across 6 periods Mar 2024 % Apr 2024 % May 2024 % Jun 2024 % Jul 2024 % Aug 2024 %
ASR-REPT	Reporting & Analytics	Assurance	Services	Per engagement	$15,000	$15,000	25%	✓	—
No additional parameters for Straight-Line
CRT-TRAN	Training Modules (6 courses)	Certification	Services	Per cohort	$6,000	$6,000	29%	✓	—
No additional parameters for Straight-Line
CRT-EXAM	Exam Administration	Certification	Services	Per candidate	$4,500	$4,500	25%	✓	—
No additional parameters for Point in Time
CRT-CERT	Certificate Issuance	Certification	Services	Per certificate	$4,500	$4,500	18%	✓	—
No additional parameters for Point in Time
INT-CORE	Core IP License (perpetual)	Intangible	Platform	Per license	$150,000	$150,000	25%	✓	—
No additional parameters for Point in Time
INT-DOC	Technical Documentation	Intangible	Platform	Per license	$30,000	$30,000	33%	✓	—
No additional parameters for Point in Time
INT-USE	Usage Rights & Updates	Intangible	Platform	Annual flat	$20,000	$20,000	29%	✓	—
No additional parameters for Straight-Line

List Price is editable per component (✎). Discount % = (List − Allocated) ÷ List. SSP ✓ checks that contract TCV falls within the SSP band for that product type. Red ⚠ flags require a memo or exception approval per your revenue recognition policy.

Standalone Selling Price — Weighted Average

Refreshed: Jan 1, 2024

Product Type	Family	Contracts	Components	SSP Low	Wtd Avg SSP	SSP High	Range
Subscription	Platform	1	4	$80,000	$120,000	$150,000
SUB-BASE Base Platform License					$60,000	50%	Straight-Line
SUB-SEAT User Seats (50 licenses)					$36,000	30%	Straight-Line
SUB-API API Access Tier					$14,400	12%	Usage-Based
SUB-STOR Cloud Storage Add-on					$9,600	8%	Straight-Line
Tangible Project	Hardware	1	3	$50,000	$85,000	$120,000
TAN-HW Hardware System Unit					$60,000	71%	Point in Time
TAN-INST Installation Services					$17,000	20%	Point in Time
TAN-CFG Configuration & Testing					$8,000	9%	% of Completion
Warranty	Services	1	3	$18,000	$24,000	$36,000
WAR-PART Parts & Materials Coverage					$10,000	42%	Straight-Line
WAR-LABR On-site Labor Coverage					$9,000	38%	Straight-Line
WAR-SUPP 24/7 Remote Support					$5,000	21%	Straight-Line
Assurance	Services	1	3	$45,000	$60,000	$75,000
ASR-AUDT Quality Audit Engagements					$24,000	40%	Milestone
ASR-COMP Compliance Reviews					$21,000	35%	% of Completion
ASR-REPT Reporting & Analytics					$15,000	25%	Straight-Line
Certification	Services	1	3	$10,000	$15,000	$20,000
CRT-TRAN Training Modules (6 courses)					$6,000	40%	Straight-Line
CRT-EXAM Exam Administration					$4,500	30%	Point in Time
CRT-CERT Certificate Issuance					$4,500	30%	Point in Time
Intangible	Platform	1	3	$150,000	$200,000	$300,000
INT-CORE Core IP License (perpetual)					$150,000	75%	Point in Time
INT-DOC Technical Documentation					$30,000	15%	Point in Time
INT-USE Usage Rights & Updates					$20,000	10%	Straight-Line
Portfolio Wtd Avg					$84,000	$504,000	Component SSP basis

POB methods are managed in the Product List tab. Click [+] to expand component detail with current method.

Recognition Schedule · 2024

■ Straight-Line■ Point in Time■ Milestone■ % of Completion■ Usage-Based■ Output Method

Invoice	Customer	Type	TCV	# Comp	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	2024 Rec.	Deferred
INV-2024-001	Acme Corporation	Subscription	$120,000	4	$8,800	$9,656	$10,008	$9,787	$10,331	$9,908	$10,149	$9,827	$10,220	$10,069	$10,411	$9,928	$119,094	$906
SUB-BASE	Base Platform License		$60,000	Straight-Line	$5,000	$5,000	$5,000	$5,000	$5,000	$5,000	$5,000	$5,000	$5,000	$5,000	$5,000	$5,000	$60,000
SUB-SEAT	User Seats (50 licenses)		$36,000	Straight-Line	$3,000	$3,000	$3,000	$3,000	$3,000	$3,000	$3,000	$3,000	$3,000	$3,000	$3,000	$3,000	$36,000
SUB-API	API Access Tier		$14,400	Usage-Based	—	$856	$1,208	$987	$1,531	$1,108	$1,349	$1,027	$1,420	$1,269	$1,611	$1,128	$13,494
SUB-STOR	Cloud Storage Add-on		$9,600	Straight-Line	$800	$800	$800	$800	$800	$800	$800	$800	$800	$800	$800	$800	$9,600
INV-2024-002	Beta Industries	Tangible Project	$85,000	3	—	$80,200	$2,800	$2,000	—	—	—	—	—	—	—	—	$85,000	—
TAN-HW	Hardware System Unit		$60,000	Point in Time	—	$60,000	—	—	—	—	—	—	—	—	—	—	$60,000
TAN-INST	Installation Services		$17,000	Point in Time	—	$17,000	—	—	—	—	—	—	—	—	—	—	$17,000
TAN-CFG	Configuration & Testing		$8,000	% of Completion	—	$3,200	$2,800	$2,000	—	—	—	—	—	—	—	—	$8,000
INV-2024-003	Gamma Systems LLC	Warranty	$24,000	3	$1,000	$1,000	$1,000	$1,000	$1,000	$1,000	$1,000	$1,000	$1,000	$1,000	$1,000	$1,000	$12,000	$12,000
WAR-PART	Parts & Materials Coverage		$10,000	Straight-Line	$417	$417	$417	$417	$417	$417	$417	$417	$417	$417	$417	$417	$5,000
WAR-LABR	On-site Labor Coverage		$9,000	Straight-Line	$375	$375	$375	$375	$375	$375	$375	$375	$375	$375	$375	$375	$4,500
WAR-SUPP	24/7 Remote Support		$5,000	Straight-Line	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$2,500
INV-2024-004	Delta Health Partners	Assurance	$60,000	3	—	$2,500	$9,820	$8,380	$7,120	$15,880	$5,020	$11,280	—	—	—	—	$60,000	—
ASR-AUDT	Quality Audit Engagements		$24,000	Milestone	—	—	$4,800	—	—	$9,600	—	$9,600	—	—	—	—	$24,000
ASR-COMP	Compliance Reviews		$21,000	% of Completion	—	—	$2,520	$5,880	$4,620	$3,780	$2,520	$1,680	—	—	—	—	$21,000
ASR-REPT	Reporting & Analytics		$15,000	Straight-Line	—	$2,500	$2,500	$2,500	$2,500	$2,500	$2,500	—	—	—	—	—	$15,000
INV-2024-005	Epsilon Technologies	Certification	$15,000	3	—	—	$3,000	$3,000	—	$9,000	—	—	—	—	—	—	$15,000	—
CRT-TRAN	Training Modules (6 courses)		$6,000	Straight-Line	—	—	$3,000	$3,000	—	—	—	—	—	—	—	—	$6,000
CRT-EXAM	Exam Administration		$4,500	Point in Time	—	—	—	—	—	$4,500	—	—	—	—	—	—	$4,500
CRT-CERT	Certificate Issuance		$4,500	Point in Time	—	—	—	—	—	$4,500	—	—	—	—	—	—	$4,500
INV-2024-006	Zeta Media Group	Intangible	$200,000	3	—	—	—	$200,000	—	—	—	—	—	—	—	—	$200,000	—
INT-CORE	Core IP License (perpetual)		$150,000	Point in Time	—	—	—	$150,000	—	—	—	—	—	—	—	—	$150,000
INT-DOC	Technical Documentation		$30,000	Point in Time	—	—	—	$30,000	—	—	—	—	—	—	—	—	$30,000
INT-USE	Usage Rights & Updates		$20,000	Straight-Line	—	—	—	$20,000	—	—	—	—	—	—	—	—	$20,000
Monthly Totals					$9,800	$93,356	$26,628	$224,167	$18,451	$35,788	$16,169	$22,107	$11,220	$11,069	$11,411	$10,928	$491,094	$12,906

Cell colors reflect each component's current POB method. Expand [+] for component detail. Change POB in the Product List tab — cascades here immediately.

Amortization Schedule

Date Range

Start

→

End

Prorate partial months 24 period(s) · 730 days

SUB-BASE Base Platform License Subscription Straight-Line Acme Corporation · INV-2024-001 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $60,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$60,000	$5,000	$55,000	8%	Straight-Line
Feb 2024	$55,000	$5,000	$50,000	17%	Straight-Line
Mar 2024	$50,000	$5,000	$45,000	25%	Straight-Line
Apr 2024	$45,000	$5,000	$40,000	33%	Straight-Line
May 2024	$40,000	$5,000	$35,000	42%	Straight-Line
Jun 2024	$35,000	$5,000	$30,000	50%	Straight-Line
Jul 2024	$30,000	$5,000	$25,000	58%	Straight-Line
Aug 2024	$25,000	$5,000	$20,000	67%	Straight-Line
Sep 2024	$20,000	$5,000	$15,000	75%	Straight-Line
Oct 2024	$15,000	$5,000	$10,000	83%	Straight-Line
Nov 2024	$10,000	$5,000	$5,000	92%	Straight-Line
Dec 2024	$5,000	$5,000	$0	100%	Straight-Line
24 period(s)	$60,000	$60,000	$0	100% recognized · 730 days · prorated

SUB-SEAT User Seats (50 licenses) Subscription Straight-Line Acme Corporation · INV-2024-001 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $36,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$36,000	$3,000	$33,000	8%	Straight-Line
Feb 2024	$33,000	$3,000	$30,000	17%	Straight-Line
Mar 2024	$30,000	$3,000	$27,000	25%	Straight-Line
Apr 2024	$27,000	$3,000	$24,000	33%	Straight-Line
May 2024	$24,000	$3,000	$21,000	42%	Straight-Line
Jun 2024	$21,000	$3,000	$18,000	50%	Straight-Line
Jul 2024	$18,000	$3,000	$15,000	58%	Straight-Line
Aug 2024	$15,000	$3,000	$12,000	67%	Straight-Line
Sep 2024	$12,000	$3,000	$9,000	75%	Straight-Line
Oct 2024	$9,000	$3,000	$6,000	83%	Straight-Line
Nov 2024	$6,000	$3,000	$3,000	92%	Straight-Line
Dec 2024	$3,000	$3,000	$0	100%	Straight-Line
24 period(s)	$36,000	$36,000	$0	100% recognized · 730 days · prorated

SUB-API API Access Tier Subscription Usage-Based Acme Corporation · INV-2024-001 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $14,400

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$14,400	—	$14,400	0%	—
Feb 2024	$14,400	$856	$13,544	6%	8,500 units
Mar 2024	$13,544	$1,208	$12,336	14%	12,000 units
Apr 2024	$12,336	$987	$11,349	21%	9,800 units
May 2024	$11,349	$1,531	$9,818	32%	15,200 units
Jun 2024	$9,818	$1,108	$8,710	40%	11,000 units
Jul 2024	$8,710	$1,349	$7,361	49%	13,400 units
Aug 2024	$7,361	$1,027	$6,334	56%	10,200 units
Sep 2024	$6,334	$1,420	$4,914	66%	14,100 units
Oct 2024	$4,914	$1,269	$3,645	75%	12,600 units
Nov 2024	$3,645	$1,611	$2,034	86%	16,000 units
Dec 2024	$2,034	$1,128	$906	94%	11,200 units
Jan 2025	$906	$906	$0	100%	9,000 units
24 period(s)	$14,400	$14,400	$0	100% recognized · 730 days · prorated

SUB-STOR Cloud Storage Add-on Subscription Straight-Line Acme Corporation · INV-2024-001 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $9,600

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$9,600	$800	$8,800	8%	Straight-Line
Feb 2024	$8,800	$800	$8,000	17%	Straight-Line
Mar 2024	$8,000	$800	$7,200	25%	Straight-Line
Apr 2024	$7,200	$800	$6,400	33%	Straight-Line
May 2024	$6,400	$800	$5,600	42%	Straight-Line
Jun 2024	$5,600	$800	$4,800	50%	Straight-Line
Jul 2024	$4,800	$800	$4,000	58%	Straight-Line
Aug 2024	$4,000	$800	$3,200	67%	Straight-Line
Sep 2024	$3,200	$800	$2,400	75%	Straight-Line
Oct 2024	$2,400	$800	$1,600	83%	Straight-Line
Nov 2024	$1,600	$800	$800	92%	Straight-Line
Dec 2024	$800	$800	$0	100%	Straight-Line
24 period(s)	$9,600	$9,600	$0	100% recognized · 730 days · prorated

TAN-HW Hardware System Unit Tangible Project Point in Time Beta Industries · INV-2024-002 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $60,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$60,000	—	$60,000	0%	Point in Time
Feb 2024	$60,000	$60,000	$0	100%	Point in Time
24 period(s)	$60,000	$60,000	$0	100% recognized · 730 days · prorated

TAN-INST Installation Services Tangible Project Point in Time Beta Industries · INV-2024-002 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $17,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$17,000	—	$17,000	0%	Point in Time
Feb 2024	$17,000	$17,000	$0	100%	Point in Time
24 period(s)	$17,000	$17,000	$0	100% recognized · 730 days · prorated

TAN-CFG Configuration & Testing Tangible Project % of Completion Beta Industries · INV-2024-002 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $8,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$8,000	—	$8,000	0%	—
Feb 2024	$8,000	$3,200	$4,800	40%	40% complete
Mar 2024	$4,800	$2,800	$2,000	75%	35% complete
Apr 2024	$2,000	$2,000	$0	100%	25% complete
24 period(s)	$8,000	$8,000	$0	100% recognized · 730 days · prorated

WAR-PART Parts & Materials Coverage Warranty Straight-Line Gamma Systems LLC · INV-2024-003 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $10,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$10,000	$417	$9,583	4%	Straight-Line
Feb 2024	$9,583	$417	$9,166	8%	Straight-Line
Mar 2024	$9,166	$417	$8,749	13%	Straight-Line
Apr 2024	$8,749	$417	$8,332	17%	Straight-Line
May 2024	$8,332	$417	$7,915	21%	Straight-Line
Jun 2024	$7,915	$417	$7,498	25%	Straight-Line
Jul 2024	$7,498	$417	$7,081	29%	Straight-Line
Aug 2024	$7,081	$417	$6,664	33%	Straight-Line
Sep 2024	$6,664	$417	$6,247	38%	Straight-Line
Oct 2024	$6,247	$417	$5,830	42%	Straight-Line
Nov 2024	$5,830	$417	$5,413	46%	Straight-Line
Dec 2024	$5,413	$417	$4,996	50%	Straight-Line
Jan 2025	$4,996	$417	$4,579	54%	Straight-Line
Feb 2025	$4,579	$417	$4,162	58%	Straight-Line
Mar 2025	$4,162	$417	$3,745	63%	Straight-Line
Apr 2025	$3,745	$417	$3,328	67%	Straight-Line
May 2025	$3,328	$417	$2,911	71%	Straight-Line
Jun 2025	$2,911	$417	$2,494	75%	Straight-Line
Jul 2025	$2,494	$417	$2,077	79%	Straight-Line
Aug 2025	$2,077	$417	$1,660	83%	Straight-Line
Sep 2025	$1,660	$417	$1,243	88%	Straight-Line
Oct 2025	$1,243	$417	$826	92%	Straight-Line
Nov 2025	$826	$417	$409	96%	Straight-Line
Dec 2025	$409	$417	$0	100%	Straight-Line
24 period(s)	$10,000	$10,000	$0	100% recognized · 730 days · prorated

WAR-LABR On-site Labor Coverage Warranty Straight-Line Gamma Systems LLC · INV-2024-003 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $9,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$9,000	$375	$8,625	4%	Straight-Line
Feb 2024	$8,625	$375	$8,250	8%	Straight-Line
Mar 2024	$8,250	$375	$7,875	13%	Straight-Line
Apr 2024	$7,875	$375	$7,500	17%	Straight-Line
May 2024	$7,500	$375	$7,125	21%	Straight-Line
Jun 2024	$7,125	$375	$6,750	25%	Straight-Line
Jul 2024	$6,750	$375	$6,375	29%	Straight-Line
Aug 2024	$6,375	$375	$6,000	33%	Straight-Line
Sep 2024	$6,000	$375	$5,625	38%	Straight-Line
Oct 2024	$5,625	$375	$5,250	42%	Straight-Line
Nov 2024	$5,250	$375	$4,875	46%	Straight-Line
Dec 2024	$4,875	$375	$4,500	50%	Straight-Line
Jan 2025	$4,500	$375	$4,125	54%	Straight-Line
Feb 2025	$4,125	$375	$3,750	58%	Straight-Line
Mar 2025	$3,750	$375	$3,375	63%	Straight-Line
Apr 2025	$3,375	$375	$3,000	67%	Straight-Line
May 2025	$3,000	$375	$2,625	71%	Straight-Line
Jun 2025	$2,625	$375	$2,250	75%	Straight-Line
Jul 2025	$2,250	$375	$1,875	79%	Straight-Line
Aug 2025	$1,875	$375	$1,500	83%	Straight-Line
Sep 2025	$1,500	$375	$1,125	88%	Straight-Line
Oct 2025	$1,125	$375	$750	92%	Straight-Line
Nov 2025	$750	$375	$375	96%	Straight-Line
Dec 2025	$375	$375	$0	100%	Straight-Line
24 period(s)	$9,000	$9,000	$0	100% recognized · 730 days · prorated

WAR-SUPP 24/7 Remote Support Warranty Straight-Line Gamma Systems LLC · INV-2024-003 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $5,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$5,000	$208	$4,792	4%	Straight-Line
Feb 2024	$4,792	$208	$4,584	8%	Straight-Line
Mar 2024	$4,584	$208	$4,376	12%	Straight-Line
Apr 2024	$4,376	$208	$4,168	17%	Straight-Line
May 2024	$4,168	$208	$3,960	21%	Straight-Line
Jun 2024	$3,960	$208	$3,752	25%	Straight-Line
Jul 2024	$3,752	$208	$3,544	29%	Straight-Line
Aug 2024	$3,544	$208	$3,336	33%	Straight-Line
Sep 2024	$3,336	$208	$3,128	37%	Straight-Line
Oct 2024	$3,128	$208	$2,920	42%	Straight-Line
Nov 2024	$2,920	$208	$2,712	46%	Straight-Line
Dec 2024	$2,712	$208	$2,504	50%	Straight-Line
Jan 2025	$2,504	$208	$2,296	54%	Straight-Line
Feb 2025	$2,296	$208	$2,088	58%	Straight-Line
Mar 2025	$2,088	$208	$1,880	62%	Straight-Line
Apr 2025	$1,880	$208	$1,672	67%	Straight-Line
May 2025	$1,672	$208	$1,464	71%	Straight-Line
Jun 2025	$1,464	$208	$1,256	75%	Straight-Line
Jul 2025	$1,256	$208	$1,048	79%	Straight-Line
Aug 2025	$1,048	$208	$840	83%	Straight-Line
Sep 2025	$840	$208	$632	87%	Straight-Line
Oct 2025	$632	$208	$424	92%	Straight-Line
Nov 2025	$424	$208	$216	96%	Straight-Line
Dec 2025	$216	$208	$8	100%	Straight-Line
24 period(s)	$5,000	$4,992	$8	100% recognized · 730 days · prorated

ASR-AUDT Quality Audit Engagements Assurance Milestone Delta Health Partners · INV-2024-004 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $24,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$24,000	—	$24,000	0%	—
Feb 2024	$24,000	—	$24,000	0%	—
Mar 2024	$24,000	$4,800	$19,200	20%	Project Kickoff (20%)
Apr 2024	$19,200	—	$19,200	20%	—
May 2024	$19,200	—	$19,200	20%	—
Jun 2024	$19,200	$9,600	$9,600	60%	Mid-Point Review (40%)
Jul 2024	$9,600	—	$9,600	60%	—
Aug 2024	$9,600	$9,600	$0	100%	Final Delivery (40%)
24 period(s)	$24,000	$24,000	$0	100% recognized · 730 days · prorated

ASR-COMP Compliance Reviews Assurance % of Completion Delta Health Partners · INV-2024-004 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $21,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$21,000	—	$21,000	0%	—
Feb 2024	$21,000	—	$21,000	0%	—
Mar 2024	$21,000	$2,520	$18,480	12%	12% complete
Apr 2024	$18,480	$5,880	$12,600	40%	28% complete
May 2024	$12,600	$4,620	$7,980	62%	22% complete
Jun 2024	$7,980	$3,780	$4,200	80%	18% complete
Jul 2024	$4,200	$2,520	$1,680	92%	12% complete
Aug 2024	$1,680	$1,680	$0	100%	8% complete
24 period(s)	$21,000	$21,000	$0	100% recognized · 730 days · prorated

ASR-REPT Reporting & Analytics Assurance Straight-Line Delta Health Partners · INV-2024-004 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $15,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$15,000	—	$15,000	0%	Straight-Line
Feb 2024	$15,000	$2,500	$12,500	17%	Straight-Line
Mar 2024	$12,500	$2,500	$10,000	33%	Straight-Line
Apr 2024	$10,000	$2,500	$7,500	50%	Straight-Line
May 2024	$7,500	$2,500	$5,000	67%	Straight-Line
Jun 2024	$5,000	$2,500	$2,500	83%	Straight-Line
Jul 2024	$2,500	$2,500	$0	100%	Straight-Line
24 period(s)	$15,000	$15,000	$0	100% recognized · 730 days · prorated

CRT-TRAN Training Modules (6 courses) Certification Straight-Line Epsilon Technologies · INV-2024-005 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $6,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$6,000	—	$6,000	0%	Straight-Line
Feb 2024	$6,000	—	$6,000	0%	Straight-Line
Mar 2024	$6,000	$3,000	$3,000	50%	Straight-Line
Apr 2024	$3,000	$3,000	$0	100%	Straight-Line
24 period(s)	$6,000	$6,000	$0	100% recognized · 730 days · prorated

CRT-EXAM Exam Administration Certification Point in Time Epsilon Technologies · INV-2024-005 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $4,500

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$4,500	—	$4,500	0%	Point in Time
Feb 2024	$4,500	—	$4,500	0%	Point in Time
Mar 2024	$4,500	—	$4,500	0%	Point in Time
Apr 2024	$4,500	—	$4,500	0%	Point in Time
May 2024	$4,500	—	$4,500	0%	Point in Time
Jun 2024	$4,500	$4,500	$0	100%	Point in Time
24 period(s)	$4,500	$4,500	$0	100% recognized · 730 days · prorated

CRT-CERT Certificate Issuance Certification Point in Time Epsilon Technologies · INV-2024-005 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $4,500

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$4,500	—	$4,500	0%	Point in Time
Feb 2024	$4,500	—	$4,500	0%	Point in Time
Mar 2024	$4,500	—	$4,500	0%	Point in Time
Apr 2024	$4,500	—	$4,500	0%	Point in Time
May 2024	$4,500	—	$4,500	0%	Point in Time
Jun 2024	$4,500	$4,500	$0	100%	Point in Time
24 period(s)	$4,500	$4,500	$0	100% recognized · 730 days · prorated

INT-CORE Core IP License (perpetual) Intangible Point in Time Zeta Media Group · INV-2024-006 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $150,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$150,000	—	$150,000	0%	Point in Time
Feb 2024	$150,000	—	$150,000	0%	Point in Time
Mar 2024	$150,000	—	$150,000	0%	Point in Time
Apr 2024	$150,000	$150,000	$0	100%	Point in Time
24 period(s)	$150,000	$150,000	$0	100% recognized · 730 days · prorated

INT-DOC Technical Documentation Intangible Point in Time Zeta Media Group · INV-2024-006 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $30,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$30,000	—	$30,000	0%	Point in Time
Feb 2024	$30,000	—	$30,000	0%	Point in Time
Mar 2024	$30,000	—	$30,000	0%	Point in Time
Apr 2024	$30,000	$30,000	$0	100%	Point in Time
24 period(s)	$30,000	$30,000	$0	100% recognized · 730 days · prorated

INT-USE Usage Rights & Updates Intangible Straight-Line Zeta Media Group · INV-2024-006 Jan 1, 2024 → Dec 31, 2025 Alloc TCV: $20,000

Period	Opening Balance	Recognized	Closing Balance	Cumulative %	Method / Period Note
Jan 2024	$20,000	—	$20,000	0%	Straight-Line
Feb 2024	$20,000	—	$20,000	0%	Straight-Line
Mar 2024	$20,000	—	$20,000	0%	Straight-Line
Apr 2024	$20,000	$20,000	$0	100%	Straight-Line
24 period(s)	$20,000	$20,000	$0	100% recognized · 730 days · prorated

Month-End Close Tally

Opening Deferred

$150,049

From Apr 2024

New Billings

$200,000

1 contract(s)

Revenue Recognized

$18,451

9 active components

Closing Deferred

$131,598

▼ $18,451 released

By Type

Type	Amount	Mix %
Subscription	$10,331	56%
Assurance	$7,120	39%
Warranty	$1,000	5%
Total	$18,451

New Contracts Billed

Invoice	Customer	Type	TCV
INV-2024-006	Zeta Media Group	Intangible	$200,000
Total			$200,000

Journal Entry — May 2024

Month-End Close

On billing:

A/RDR $200,000

Deferred RevenueCR $200,000

On recognition:

Deferred RevenueDR $18,451

RevenueCR $18,451

Net Deferred Mvmt ($18,451)

Toggle "By Component" to see each component's POB method and amount. Milestone and % of Completion methods recognize only in configured periods.

Component Allocation Matrix — ASC 606-10-32

6 contracts · 19 components

Customer / Invoice	Product Type	TCV	Component	Comp SSP	SSP %	Alloc TCV	POB Method	Eff Term
Acme Corporation INV-2024-001	Subscription	$120,000	SUB-BASE Base Platform License	$60,000	50%	$60,000	Straight-Line	12 mo
			SUB-SEAT User Seats (50 licenses)	$36,000	30%	$36,000	Straight-Line	12 mo
			SUB-API API Access Tier	$14,400	12%	$14,400	Usage-Based	12 mo
			SUB-STOR Cloud Storage Add-on	$9,600	8%	$9,600	Straight-Line	12 mo
			Σ 4 components · SSP basis $120,000			$120,000
Beta Industries INV-2024-002	Tangible Project	$85,000	TAN-HW Hardware System Unit	$60,000	71%	$60,000	Point in Time	PIT
			TAN-INST Installation Services	$17,000	20%	$17,000	Point in Time	PIT
			TAN-CFG Configuration & Testing	$8,000	9%	$8,000	% of Completion	PIT
			Σ 3 components · SSP basis $85,000			$85,000
Gamma Systems LLC INV-2024-003	Warranty	$24,000	WAR-PART Parts & Materials Coverage	$10,000	42%	$10,000	Straight-Line	24 mo
			WAR-LABR On-site Labor Coverage	$9,000	38%	$9,000	Straight-Line	24 mo
			WAR-SUPP 24/7 Remote Support	$5,000	21%	$5,000	Straight-Line	24 mo
			Σ 3 components · SSP basis $24,000			$24,000
Delta Health Partners INV-2024-004	Assurance	$60,000	ASR-AUDT Quality Audit Engagements	$24,000	40%	$24,000	Milestone	6 mo
			ASR-COMP Compliance Reviews	$21,000	35%	$21,000	% of Completion	6 mo
			ASR-REPT Reporting & Analytics	$15,000	25%	$15,000	Straight-Line	6 mo
			Σ 3 components · SSP basis $60,000			$60,000
Epsilon Technologies INV-2024-005	Certification	$15,000	CRT-TRAN Training Modules (6 courses)	$6,000	40%	$6,000	Straight-Line	2 mo
			CRT-EXAM Exam Administration	$4,500	30%	$4,500	Point in Time	PIT
			CRT-CERT Certificate Issuance	$4,500	30%	$4,500	Point in Time	PIT
			Σ 3 components · SSP basis $15,000			$15,000
Zeta Media Group INV-2024-006	Intangible	$200,000	INT-CORE Core IP License (perpetual)	$150,000	75%	$150,000	Point in Time	PIT
			INT-DOC Technical Documentation	$30,000	15%	$30,000	Point in Time	PIT
			INT-USE Usage Rights & Updates	$20,000	10%	$20,000	Straight-Line	0 mo
			Σ 3 components · SSP basis $200,000			$200,000
6 invoices			19 components	$504,000		$504,000

POB method shown reflects current Product List assignment. Allocated TCV = (Component SSP ÷ Σ component SSPs) × Contract TCV.