Analysis of ASC 606’s treatment of payments paid to customers, including the payment types and the timing of recognizing a reduction in revenue.
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Analysis of revenue recognition for nonrefundable upfront fees under ASC 606, including when fees relate to specific goods or services and material rights.
ASC 606’s treatment of revenue and costs from activities performed before the contract establishment date that relate to an anticipated contract.
Analysis of incremental costs under ASC 606, including identifying the incremental costs, the criteria for capitalization, and how to amortize these costs.
