Appendix B — Codification Example Index
Index of Codification Examples | |||
|---|---|---|---|
Example | Paragraphs | Title | Roadmap Section(s) |
ASC 340-40 | |||
Example
1 | 340-40-55-2–4 | Incremental Costs of Obtaining a Contract | 13.2.1 |
Example
2 | 340-40-55-5–9 | Costs
That Give Rise to an Asset | 13.2.1 and 13.3 |
ASC 606 | |||
Example 1 | Collectibility of the
Consideration | ||
Case A | 606-10-55-95–98 | Collectibility Is Not Probable | 4.3.5.3 |
Case B | 606-10-55-98A–98E | Credit
Risk Is Mitigated | 4.3.5.3 |
Case C | 606-10-55-98F–98I | Credit
Risk Is Not Mitigated | 4.3.5.3 |
Case D | 606-10-55-98J–98L | Advance
Payment | 4.3.5.3 |
Example
2 | 606-10-55-99–101 | Consideration Is Not the Stated Price — Implicit Price
Concession | 4.3.5.1 |
Example
3 | 606-10-55-102–105 | Implicit
Price Concession | 4.3.5.1 |
Example
4 | 606-10-55-106–109 | Reassessing the Criteria for Identifying a
Contract | 4.5 |
Example
5 | 606-10-55-111 | Modification of a Contract for Goods | 9.2.1 and 9.2.2.3 |
Case A | 606-10-55-112–113 | Additional Products for a Price That Reflects the
Standalone Selling Price | 9.2.1 |
Case B | 606-10-55-114–116 | Additional Products for a Price That Does Not Reflect the
Standalone Selling Price | 9.2.2.3 |
Example
6 | 606-10-55-117–124 | Change in the Transaction Price After a Contract Modification | 9.4 |
Example
7 | 606-10-55-125–128 | Modification of a Services Contract | 9.2.2.1 |
Example
8 | 606-10-55-129–133 | Modification Resulting in a Cumulative Catch-Up Adjustment
to Revenue | 9.2.2.1 |
Example
9 | 606-10-55-134–135 | Unapproved Change in Scope and Price | 9.1.3 |
Example 10 | Goods and
Services Are Not Distinct | ||
Case A | 606-10-55-137–140 | Significant Integration Service | 5.3.2.3 |
Case B | 606-10-55-140A–140C | Significant Integration Service | 5.3.2.3 |
Case C | 606-10-55-140D–140F | Combined
Item | 5.3.2.3 and 12.3 |
Example 11 | Determining Whether Goods or Services Are
Distinct | ||
Case A | 606-10-55-141–145 | Distinct
Goods or Services | 5.3.2.3 and 12.3 |
Case B | 606-10-55-146–150 | Significant Customization | 5.3.2.3 and 12.3 |
Case C | 606-10-55-150A–150D | Promises
Are Separately Identifiable (Installation) | 5.3.2.3 |
Case D | 606-10-55-150E–150F | Promises
Are Separately Identifiable (Contractual
Restrictions) | 5.3.2.3 |
Case
E | 606-10-55-150G–150K | Promises
Are Separately Identifiable (Consumables) | 5.3.2.3 |
Example
12 | 606-10-55-151 | Explicit
and Implicit Promises in a Contract | 5.2.2.1 |
Case A | 606-10-55-152–153A | Explicit
Promise of Service | 5.2.2.1 |
Case B | 606-10-55-154–155 | Implicit
Promise of Service | 5.2.2.1 |
Case C | 606-10-55-156–157A | Services
Are Not a Promised Service | 5.2.2.1 |
Example
12A | 606-10-55-157B–157E | Series of
Distinct Goods or Services | 5.3.3.4 |
Example
13 | 606-10-55-159–160 | Customer
Simultaneously Receives and Consumes the
Benefits | 8.4.3 |
Example
14 | 606-10-55-161–164 | Assessing
Alternative Use and Right to Payment | 8.4.5.2 |
Example
15 | 606-10-55-165–168 | Asset Has
No Alternative Use to the Entity | 8.4.5.1 |
Example
16 | 606-10-55-169–172 | Enforceable Right to Payment for Performance Completed to
Date | 8.4.5.2 |
Example
17 | 606-10-55-173 | Assessing
Whether a Performance Obligation Is Satisfied at a Point in
Time or Over Time | 8.4.5.2 |
Case A | 606-10-55-174–175 | Entity
Does Not Have an Enforceable Right to Payment for
Performance Completed to Date | 8.4.5.2 |
Case B | 606-10-55-176–180 | Entity
Has an Enforceable Right to Payment for Performance
Completed to Date | 8.4.5.2 |
Case C | 606-10-55-181–182 | Entity
Has an Enforceable Right to Payment for Performance
Completed to Date | 8.4.5.2 |
Example
18 | 606-10-55-184–186 | Measuring
Progress When Making Goods or Services Available | 8.5.10 |
Example
19 | 606-10-55-187–192 | Uninstalled Materials | 8.5.9.2 |
Example
20 | 606-10-55-194–196 | Penalty Gives Rise to Variable Consideration | 6.3.1 and 6.6.4.1 |
Example
21 | 606-10-55-197–200 | Estimating Variable Consideration | 6.3.2.3 |
Example
22 | 606-10-55-202–207 | Right of Return | 6.3.5.3.1 |
Example
23 | 606-10-55-208–209 | Price Concessions | 6.3.3 |
Case A | 606-10-55-210–212 | Estimate
of Variable Consideration Is Not Constrained | 6.3.3 |
Case B | 606-10-55-213–215 | Estimate
of Variable Consideration Is Constrained | 6.3.3 |
Example
24 | 606-10-55-216–220 | Volume
Discount Incentive | 6.3.5.4.2 |
Example
25 | 606-10-55-221–225 | Management Fees Subject to the Constraint | 6.3.3.2 |
Example
26 | 606-10-55-227–232 | Significant Financing Component and Right of
Return | 6.4.7 |
Example
27 | 606-10-55-233–234 | Withheld
Payments on a Long-Term Contract | 6.4.3.1.2 |
Example
28 | 606-10-55-235 | Determining the Discount Rate | 6.4.4 |
Case A | 606-10-55-236–237 | Contractual Discount Rate Reflects the Rate in a Separate Financing
Transaction | 6.4.4 |
Case B | 606-10-55-238–239 | Contractual Discount Rate Does Not Reflect the Rate in a
Separate Financing Transaction | 6.4.4 |
Example
29 | 606-10-55-240–243 | Advance
Payment and Assessment of Discount Rate | 6.4.4 |
Example
30 | 606-10-55-244–246 | Advance
Payment | 6.4.3.1.2 |
Example
31 | 606-10-55-248–250 | Entitlement to Noncash Consideration | 6.5 |
Example
32 | 606-10-55-252–254 | Consideration Payable to a Customer | 6.6.2 |
Example
33 | 606-10-55-256–258 | Allocation Methodology | 7.2 |
Example
34 | 606-10-55-259–260 | Allocating a Discount | 7.4 |
Case A | 606-10-55-261–264 | Allocating a Discount to One or More Performance
Obligations | 7.4 |
Case B | 606-10-55-265–268 | Residual
Approach Is Appropriate | 7.4 |
Case C | 606-10-55-269 | Residual
Approach Is Inappropriate | 7.4 |
Example
35 | 606-10-55-270 | Allocation of Variable Consideration | 7.5.1 and 12.7.6 |
Case A | 606-10-55-271–274 | Variable
Consideration Allocated Entirely to One Performance
Obligation | 7.5.1 and 12.7.6 |
Case B | 606-10-55-275–279 | Variable
Consideration Allocated on the Basis of Standalone Selling
Prices | 7.5.1 and 12.7.6 |
Example
38 | Contract
Liability and Receivable | ||
Case A | 606-10-55-284 | Cancellable Contract | 14.2 |
Case B | 606-10-55-285–286 | Noncancellable Contract | 14.2 |
Example
39 | 606-10-55-287–290 | Contract
Asset Recognized for the Entity’s Performance | 14.4 |
Example
40 | 606-10-55-291–294 | Receivable Recognized for the Entity’s
Performance | 14.5 |
Example
41 | 606-10-55-296–297 | Disaggregation of Revenue — Quantitative
Disclosure | 15.2.2 |
Example
42 | 606-10-55-298–305A | Disclosure of the Transaction Price Allocated to the
Remaining Performance Obligations | 15.2.4.3.2 |
Example
43 | 606-10-55-306–307 | Disclosure of the Transaction Price Allocated to the
Remaining Performance Obligations — Qualitative
Disclosure | 15.2.4.3.2 |
Example
44 | 606-10-55-309–315 | Warranties | 5.5.4 |
Example
45 | 606-10-55-317–319 | Arranging
for the Provision of Goods or Services (Entity Is an
Agent) | 10.3.1 |
Example
46 | 606-10-55-320–324 | Promise
to Provide Goods or Services (Entity Is a
Principal) | 10.2.5 |
Example
46A | 606-10-55-324A–324G | Promise
to Provide Goods or Services (Entity Is a
Principal) | 10.2.5 |
Example
47 | 606-10-55-325–329 | Promise
to Provide Goods or Services (Entity Is a
Principal) | 10.2.5 |
Example
48 | 606-10-55-330–334 | Arranging
for the Provision of Goods or Services (Entity Is an
Agent) | 10.3.1 |
Example
48A | 606-10-55-334A–334F | Entity Is
a Principal and an Agent in the Same Contract | 10.4.1 |
Example
49 | 606-10-55-336–339 | Option
That Provides the Customer With a Material Right (Discount
Voucher) |
11.8
|
Example
50 | 606-10-55-340–342 | Option
That Does Not Provide the Customer With a Material Right
(Additional Goods or Services) |
11.2
|
Example
51 | 606-10-55-343–352 | Option
That Provides the Customer With a Material Right (Renewal
Option) | 11.9 |
Example
52 | 606-10-55-353–356 | Customer
Loyalty Program | 11.2.2 |
Example
53 | 606-10-55-358–360 | Nonrefundable Upfront Fees | 5.6 |
|
Example 54
|
606-10-55-362–363B
|
Right to Use Intellectual Property
|
12.4.1
|
Example
55 | 606-10-55-364–366 | License
of Intellectual Property | 12.3 |
Example
56 | 606-10-55-367 | Identifying a Distinct License | 12.3 and 12.4.1 |
Case A | 606-10-55-368–370 | License
Is Not Distinct | 12.3 |
Case B | 606-10-55-371–374 | License
Is Distinct | 12.3 and 12.4.1 |
Example
57 | 606-10-55-375–382 | Franchise
Rights | 12.3, 12.4.2, and
12.7.6 |
Example
58 | 606-10-55-383–388 | Access to
Intellectual Property | 12.4.2 |
Example
59 | Right to
Use Intellectual Property | ||
Case A | 606-10-55-389–392 | Initial
License | 12.3.2, 12.4.1, and
12.6 |
Case B | 606-10-55-392A–392D | Renewal
of the License | 12.6 |
Example
60 | 606-10-55-393–394 | Sales-Based Royalty Promised in Exchange for a License of
Intellectual Property and Other Goods and
Services | 12.7 |
Example
61 | 606-10-55-395–399 | Access to
Intellectual Property | 12.4.2 |
Example
61A | 606-10-55-399A | Right to
Use Intellectual Property | 12.3, 12.3.2, and 12.4.1 |
Case A | 606-10-55-399B–399E | License
Is the Only Promise in the Contract | 12.3.2 and 12.4.1 |
Case B | 606-10-55-399F–399J | Contract
Includes Two Promises | 12.3 and 12.4.1 |
Example
61B | 606-10-55-399K–399O | Distinguishing Multiple Licenses From Attributes of a
Single License | 12.3.2 |
Example
62 | 606-10-55-401 | Repurchase Agreements | 8.7.1 and 8.7.2 |
Case A | 606-10-55-402–404 | Call
Option: Financing | 8.7.1 |
Case B | 606-10-55-405–407 | Put
Option: Lease | 8.7.2 |
Example
63 | 606-10-55-409–413 | Bill-and-Hold Arrangement | 8.6.9 |
ASC 610-20 | |||
Example 1
| Scope | ||
Case
A | 610-20-55-2–5 | Nonfinancial Assets, In Substance Nonfinancial Assets, and
a Guarantee | 17.2.2.1 |
Case
B | 610-20-55-6–8 | Nonfinancial Assets and Financial Assets | 17.2.2.1 and 17.2.2.2 |
Case
C | 610-20-55-9–10 | One
Subsidiary That Holds Nonfinancial Assets and One Subsidiary
That Holds Financial Assets | 17.2.2.2 |
Example
2 | Transfer
of Control | ||
Case
A | 610-20-55-11–14 | Control
Transfers Under Topics 810 and 606 | 17.4.1 and
17.4.2 |
Case
B | 610-20-55-15–16 | Control
Transfers Under Topic 810 but Not Under Topic
606 | 17.4.1 |
Example
3 | 610-20-55-17–19 | Sale of a
Nonfinancial Asset for Variable Consideration | 17.4.2.2 |
| ASC 952-606 | |||
|
Example 1
|
952-606-55-1–5
|
Identifying Performance Obligations
|
5.3.5
|