Step 4 : Allocate Revenue

Allocating Discounts

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Allocating variable and fixed discounts to the transaction price under ASC 606, includes significant changes from ASC 605 to ASC 606.

Allocating Variable Consideration

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Analysis and illustrative examples of the two criteria given in ASC 606 for allocating variable consideration to performance obligations.

Case Study: Estimating Standalone Selling Prices

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An extended example of applying the adjusted market assessment, expected cost plus margin, and residual approaches in estimating standalone selling prices.

Case Study: Transaction Price Allocation

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A comprehensive example of how transaction price is allocated to performance obligations, including cases involving variable considerations and discounts.

Standalone Selling Prices

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Analysis of ASC 606's three methods for estimating standalone selling prices and how to allocate allocate the transaction price to performance obligations.