Appendix B — Codification Example Index | DART – Deloitte Accounting Research Tool

...

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

Confidential and Proprietary — for Use Solely by Authorized Personnel

This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.