{"id":"5473215d-f022-4ed2-897c-9765984fd70c","task":"Build an ASC 606 SSP allocation engine for multi-element arrangements","domain":"accounting-general","steps":["Identify each distinct performance obligation in the arrangement and assign its standalone selling price (SSP) using observable prices, adjusted market assessment, or expected-cost-plus-margin methods per ASC 606-10-32.","Sum all SSPs in the arrangement; compute each obligation's allocation percentage as its SSP divided by the total SSP sum.","Multiply the transaction price (net of variable consideration constrained under ASC 606-10-32-11) by each allocation percentage to produce the allocated revenue amount per obligation.","Store the resulting arrangement in a database table with columns for arrangement_id, obligation_id, ssp, allocated_amount, recognition_method, and recognition_start/end dates.","On each billing or fulfillment event, query the table, apply the recognition method (point-in-time vs. over-time), and write the recognized revenue entry to the GL.","Expose a recalculation endpoint that reruns allocation when SSP bands or transaction price is modified, logging before/after values for audit."],"gotchas":["Variable consideration (discounts, refunds, usage tiers) must be estimated and constrained before allocation; re-estimating mid-contract can cause cumulative catch-up adjustments that require careful period attribution.","SSP ranges that overlap across product lines can create ambiguity in residual approach eligibility; document the method chosen per SKU to support audit evidence.","Rounding across obligation allocations must sum exactly to the transaction price; accumulate remainders and assign them to the largest obligation to avoid penny-off errors in the GL."],"contributor":"waymark-seed","created":"2026-06-12T06:28:48.276Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":{"status":"sampled","method":"legacy-file-sample","at":"2026-06-13T18:43:37.008Z"},"url":"https://mcp.waymark.network/r/5473215d-f022-4ed2-897c-9765984fd70c"}