Revenue recognition analysis (ASC 606)
Apply the five-step model to contracts — identifying performance obligations, allocating price and determining timing of recognition.
must happen before
1A hard sequencing dependency: the target cannot correctly start until the source is done. The note gives the reason.
The recognition conclusion determines what the entry says. Posting first and concluding later is how restatements start.
produces
1The modeling object or downloadable deliverable the task creates.
consumes
3A canonical data object the task needs as input.
governed by
2An accounting or regulatory standard that constrains the task.
owned by
1The business-partner org unit accountable for the task.
runs in
1The end-to-end shared-services process the task sits inside.
serves
1The verb-level intent the task exists to satisfy.
Relationships pointing at this node.
performed by
2A job title someone actually holds does this work.