This episode is a bit different. It's what we call a Case Study. We've taken a product or service, in this case, the HP Instant Ink Plan, and based on the information available to us, discussed what the Revenue team might have considered in determining the appropriate recognition for this service.By Susan Holmes and Natasha Castelli

ASC606 requires that adjustments to revenue be done at the transaction level. That's not always feasible due to a high volume of transactions or the inability to identify specific contracts to which the adjustment applies. In this episode, we discuss the Portfolio Method and how a top-level adjustment can be made which results in reporting revenue …

Join us in this episode for a discussion on implied performance obligations, the challenges they present, and where to look for them.By Susan Holmes and Natasha Castelli

This episode is all about Remaining Performance Obligations, a reporting requirement for quarterly and annual reports. We talk about the challenges of identifying and reporting on performance obligations not yet delivered.By Susan Holmes and Natasha Castelli

Listen in as we dive into the topic of reserves and accruals.By Susan Holmes and Natasha Castelli

In this episode we welcome Angela Liu to the podcast for a discussion on usage and consumption based models. Hear her insights into the options for recognizing revenue under these models along with the challenges of each. She also provide ideas on how to better communicate with other teams within an organization with the help of AI.…

Listen in as we discuss the usage based performance obligations. Variable consideration, material rights, and SSP can all be impacted by how the deliverable is measured, tracked, and reported.By Susan Holmes and Natasha Castelli

Listen in as we discuss the series of distinct performance obligation guidance. This topic covers how it's defined, circumstances which may impact the timing of recognition, and methods of recognition.By Susan Holmes and Natasha Castelli

Join us for a discussion on Key Metrics where we talk about challenges to defining and compiling the data.By Susan Holmes and Natasha Castelli

Join us for a conversation regarding Costs to Obtain a Contract in which we discuss criteria for identifying costs, recording costs, and practical expedients.By Susan Holmes and Natasha Castelli

We are back discussing the topic of Credit Memos. In this episode, we discuss the different types of credit memos and treatments as well as best practices we've seen for handling high volumes.By Susan Holmes and Natasha Castelli

Listen in on our discussion around the topic of Collectibility, what factors may contribute to the assessment, and what to do when it's deemed a Revenue Contract doe not exist.By Susan Holmes and Natasha Castelli

Join us for a discussion on material rights in which we talk how they may be presented and the challenges of determining their value.By Susan Holmes and Natasha Castelli

Join us for a conversation with Em Diagle, host of The Closers podcast as we discuss the state of Revenue Accounting, the latest trends, working with other teams, and ways to advocate for more automation.By Susan Holmes and Natasha Castelli

Join us for a discussion on Principal vs Agent and when revenue can be recognized on a gross versus net basis.By Susan Holmes and Natasha Castelli

Join us as we discuss best practices and suggestions to streamline the month end close.By Susan Holmes and Natasha Castelli

Join us for a discussion with fellow Revenue consultant, Sharon Ng, who provides her experiences with contract modifications.By Susan Holmes and Natasha Castelli

Join us as we discuss how to identify and account for contract modifications.By Susan Holmes and Natasha Castelli

Join us as we welcome Rakesh Gorenta, Product Manager at Zuora, on the show to get his perspective on how to prepare for a successful implementation of a revenue application.By Susan Holmes and Natasha Castelli

We've talked about the systems that feed data into Revenue Engines and the data required for the Revenue Engine. Now it's time to talk about some of the configuration considerations when setting up the application.By Susan Holmes and Natasha Castelli

Join us for a conversation with Chris Gomez, a Senior Revenue Manager at Zoom, as we discussion system and reporting support for the revenue team as well as the pros and cons of building a revenue system versus purchasing third-party software.By Susan Holmes and Natasha Castelli

Join us for a discussion on the data needed to populate the revenue systems and hear about some of the challenges of acquiring it.By Susan Holmes and Natasha Castelli

Join us for a conversation with Jill to hear about her experiences working with the revenue process and related systems.By Susan Holmes and Natasha Castelli

Join us in a conversation about all the systems which impact revenue recognition from the Customer Relationship Management (CRM) to the general ledger (GL).By Susan Holmes and Natasha Castelli

Join us for a review of Step 5 of ASC606, recognition timing, where we discuss some of the more complex situations for determining when delivery has occurred.By Susan Holmes and Natasha Castelli

To allocate or not to allocate? In this episode, we cover revenue allocation options, methods of applying SSP, and alternatives for booking the adjusting entries.By Susan Holmes and Natasha Castelli

Join us as we continue discussing SSP analysis. In this episode, we look into options for performing the analysis such as measurement, ranges, compliance, and what the bell curve is telling you.By Susan Holmes and Natasha Castelli

Welcome back as we continue our discussion on SSP. This episode focuses on stratifications.By Susan Holmes and Natasha Castelli

Join us as we begin a discussion on performing an SSP Analysis. This episode is focused on gathering and cleaning the data.By Susan Holmes and Natasha Castelli

This episode begins our discussion on how to determine a value for each performance obligation (POB). We talk about the valuation methods of stand-alone selling price (SSP), market pricing, third party evidence, cost-plus, and residual.By Susan Holmes and Natasha Castelli

This episode is all about variable consideration: how it impacts the transaction price and what factors play into its valuation.By Susan Holmes and Natasha Castelli

Join us for a conversation about transaction price where we discuss the impact of termination for convenience clauses, multi-year contracts, significant financing, non-cash consideration, and principle vs agent.By Susan Holmes and Natasha Castelli

Join us for a discussion about non-software performance obligations including services, hardware, and contractual requirements that do not impact revenue.By Susan Holmes and Natasha Castelli

Discussion around the types of software performance obligations (POBs) and what differentiates them.By Susan Holmes and Natasha Castelli

Discussions around the process of reviewing contracts and what clauses can impact revenue accounting allocations and timing.By Susan Holmes and Natasha Castelli

Two consultants with over 30 years experience discuss the different journeys which lead to Revenue Accounting and what you can do to build your skills in this area.By Susan Holmes, Natasha Castelli

DIscussion around what is the revenue contract and it's role in revenue accounting. Identifying which documents make up the agreement and what terms and conditions govern the transaction. Contract combinations considerations are also discussed.By Susan Holmes, Natasha Castelli