Appendix C — Summary of Issues Addressed in the FASB Staff’s Revenue Recognition Implementation Q&As and/or by the TRG

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C.2.1 Fees and Reward Programs Related to Bank-Issued Credit Cards — Implementation Q&As 1 and 2 (Compiled From TRG Agenda Papers 36 and 44)

C.2.2 Whether Fixed-Odds Wagering Contracts Are Revenue or Derivative Transactions — TRG Agenda Papers 47 and 49

C.2.3 Whether Contributions Are Within the Scope of the New Revenue Standard — Implementation Q&A 6 (Compiled From TRG Agenda Papers 26 and 34)

C.2.4 Scope Considerations for Incentive-Based Capital Allocations, Such as Carried Interests — Implementation Q&A 3 (Compiled From TRG Agenda Papers 50 and 55)

C.2.5 Scope Considerations for Financial Institutions

C.3 Step 1 — Identify the Contract With the Customer (Chapter 4 of the Roadmap)

C.3.1 Contract Enforceability and Termination Clauses — Implementation Q&As 7 and 8 (Compiled From TRG Agenda Papers 10, 11, 48, and 49)

C.3.2 Collectibility — Implementation Q&As 9 and 10 (Compiled From TRG Agenda Papers 13 and 25)

C.3.3 Legal Determination of Contract Enforceability — Implementation Q&A 11

C.4 Step 2 — Identify Performance Obligations (Chapter 5 of the Roadmap)

C.4.1 Immaterial Goods or Services — TRG Agenda Papers 12 and 25

C.4.2 Stand-Ready Obligations — Implementation Q&A 22 (Compiled From TRG Agenda Papers 16 and 25)

C.4.3 Distinct in the Context of the Contract — TRG Agenda Papers 9 and 11

C.4.4 Series of Distinct Goods or Services — Implementation Q&As 19 and 20 (Compiled From TRG Agenda Papers 27 and 34)

C.4.5 Application of the Series Provision — Implementation Q&A 18 (Compiled From TRG Agenda Papers 39 and 44)

C.4.6 Determining the Period Over Which an Entity Should Recognize a Nonrefundable Up-Front Fee — Implementation Q&A 52 (Compiled From TRG Agenda Papers 18, 25, 32, and 34)

C.4.7 Assessing Whether Preproduction Activities Are a Promised Good or Service — Implementation Q&A 16 (Compiled From TRG Agenda Papers 46 and 49)

C.4.8 Warranties — Implementation Q&A 17 (Compiled From TRG Agenda Papers 29 and 34)

C.4.9 Identifying Performance Obligations in the Franchisor Industry — Implementation Q&A 24

C.5 Step 3 — Determine the Transaction Price (Chapter 6 of the Roadmap)

C.5.1 Presentation of Amounts Billed to Customers (Gross or Net) — Implementation Q&A 27 (Compiled From TRG Agenda Papers 2 and 5)

C.5.2 Variable Consideration

C.5.3 Consideration Payable to a Customer

C.5.4 Noncash Consideration — TRG Agenda Papers 15 and 25

C.5.5 Significant Financing Components

C.5.6 Accounting for Restocking Fees and Related Costs — Implementation Q&As 42 and 77 (Compiled From TRG Agenda Papers 35 and 44)

C.6 Step 4 — Allocate the Transaction Price (Chapter 7 of the Roadmap)

C.6.1 Allocation of the Transaction Price for Discounts and Variable Consideration — TRG Agenda Papers 31 and 34

C.6.2 Allocating Variable Consideration to a Series of Distinct Services — Implementation Q&A 45 (Compiled From TRG Agenda Papers 39 and 44)

C.6.3 How to Apply the Significant Financing Component Guidance to Contracts With Multiple Performance Obligations — Implementation Q&A 37 (Compiled From TRG Agenda Papers 30 and 34)

C.7 Step 5 — Recognize Revenue (Chapter 8 of the Roadmap)

C.7.1 Revenue Recognition Over Time

C.7.2 Evaluating How Control Is Transferred Over Time — Implementation Q&A 51 (Compiled From TRG Agenda Papers 53 and 55)

C.7.3 Practical Expedient for Measuring Progress Toward Complete Satisfaction of a Performance Obligation — Implementation Q&A 46 (Compiled From TRG Agenda Papers 40 and 44)

C.7.4 Measuring Progress When Multiple Goods or Services Are Included in a Single Combined Performance Obligation — Implementation Q&As 47 and 48 (Compiled From TRG Agenda Papers 41 and 44)

C.7.5 Partial Satisfaction of Performance Obligations Before the Contract Is Identified — Implementation Q&As 53 and 76 (Compiled From TRG Agenda Papers 33 and 34)

C.7.6 Determining When Control of a Commodity Is Transferred — Implementation Q&A 50 (Compiled From TRG Agenda Papers 43 and 44)

C.7.7 Measuring Progress Toward Complete Satisfaction of a Stand-Ready Performance Obligation — Implementation Q&A 49 (Compiled From TRG Agenda Papers 16 and 25)

C.8 Contract Modifications (Chapter 9 of the Roadmap)

C.8.1 Contract Asset Treatment in Contract Modifications — Implementation Q&A 81 (Compiled From TRG Agenda Papers 51 and 55)

C.9 Principal-Versus-Agent Considerations (Chapter 10 of the Roadmap)

C.9.1 Assessing Whether an Entity Is a Principal or an Agent — (TRG Agenda Papers 1 and 5)

C.9.2 Allocation of the Transaction Price When an Entity Is a Principal for Some Goods or Services and an Agent for Others — Implementation Q&A 44 (Compiled From TRG Agenda Papers 1 and 5)

C.10 Material Rights (Chapter 11 of the Roadmap)

C.10.1 Relevant Factors to Evaluate in Assessing Customer Options for Material Rights — Implementation Q&As 12 and 13 (Compiled From TRG Agenda Papers 6 and 11)

C.10.2 Considering the Class of Customer in the Evaluation of Whether a Customer Option Gives Rise to a Material Right — Implementation Q&A 14 (Compiled From TRG Agenda Papers 54 and 55)

C.10.3 Distinguishing Optional Purchases From Variable Consideration — Implementation Q&A 23 (Compiled From TRG Agenda Papers 48 and 49)

C.10.4 When Optional Goods and Services Would Be Considered Separate Performance Obligations — Implementation Q&A 21 (Compiled From TRG Agenda Papers 48 and 49)

C.10.5 How to Evaluate a Material Right for the Existence of a Significant Financing Component — Implementation Q&A 35 (Compiled From TRG Agenda Papers 18, 25, 32, and 34)

C.10.6 Accounting for a Customer’s Exercise of a Material Right — Implementation Q&A 15 (Compiled From TRG Agenda Papers 18, 25, 32, and 34)

C.11 Licensing (Chapter 12 of the Roadmap)

C.11.1 Licenses of IP — TRG Agenda Papers 8 and 11

C.11.2 Licenses (Restrictions and Renewals) — TRG Agenda Papers 45 and 49

C.11.3 Options to Purchase or Use Additional Copies of Software — Implementation Q&A 58 (Compiled From TRG Agenda Papers 45 and 49)

C.11.4 Sales- and Usage-Based Royalties — TRG Agenda Papers 3 and 5

C.12 Contract Costs (Chapter 13 of the Roadmap)

C.12.1 Capitalization and Amortization of Incremental Costs of Obtaining a Contract — TRG Agenda Papers 23, 25, 57, and 60

C.12.2 Impairment Testing of Capitalized Contract Costs — TRG Agenda Papers 4 and 5

C.12.3 Preproduction Activities

C.12.4 Accounting for Reimbursements From Customers for Out-of-Pocket Expenses — Implementation Q&A 64

C.13 Presentation (Chapter 14 of the Roadmap)

C.13.1 Presentation of Contract Assets and Contract Liabilities — Implementation Q&As 61, 62, and 63 (Compiled From TRG Agenda Papers 7 and 11)

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