Step 3: Transaction Price
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/6483e489e6dda9d4b98eae27_digitalMarketing-1024x640.jpg)
Payments to Customers for Cooperative Digital Marketing
Many digital marketing arrangements involve consideration payable to a customer. Learn whether such payments should be a reduction of revenue or a marketing expense.
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/6483e9203bdb661f620e5642_ForkInTheRoad-1024x640.jpg)
Variable Consideration vs. Optional Purchases
Understand the key differences between variable consideration and customer options for additional goods or services under ASC 606.
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/6483e0a3b16b04a759598833_discount-1024x640.jpg)
Price Concessions in ASC 606
Analysis and examples of price concessions based on either the customer's expectation or the company's intent
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/6483e1521fe228802d119194_fee-1024x640.jpg)
Nonrefundable Upfront Fees
Analysis of revenue recognition for nonrefundable upfront fees under ASC 606, including when the fees relate to specific performance obligations or material rights.
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/6483e96baa6428f191148c9f_volume-1024x640.jpg)
Volume Discounts in ASC 606
Analysis and examples of estimating the transaction price of a contract with volume discounts under ASC 606.
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/6483e6315324ef534be19cbf_return-1024x640.jpg)
Rights of Return and Customer Acceptance in ASC 606
Depending on the type, a right of return may be a variable consideration under ASC 606.
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/647ab3840d93f4f46022c943_banking-bill-breakfast-1024x640.jpg)
Consideration Payable to a Customer
Analysis of ASC 606's treatment of payments paid to customers, including the payment types and the timing of recognizing a reduction in revenue.
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/6483e78a03e322aaeb836ae2_invoice-1024x640.jpg)
Significant Financing Component in ASC 606
Analysis and examples of when a significant financing component exists in a contract and how to account for it under ASC 606.
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/6483e435e6dda9d4b98e6f99_exchange-file-1024x640.jpg)
Noncash Consideration
Determine the transaction price of a contract with noncash consideration under ASC 606, including when and how to measure the variable consideration caused by fluctuating fair value.
![](https://cdn.prod.website-files.com/642f4974f98a4c2f5d2d8347/6483e90766311009cc5ca85b_consideration-1024x640.jpg)
Variable Consideration and the Constraint
Analysis and example of estimating variable consideration and applying the constraint under ASC 606.