ASC 606 revenue arrangements, schedules, and deferred revenue.

Arrangements

Performance obligations modeled per contract.

An arrangement captures the contract scope and breaks it into performance obligations with their own pricing, allocation, and recognition method. Recognize ratably across a service period or as-invoiced for transactional obligations. Multi-year contracts and step-up pricing are supported.

• Performance obligations per contract line.
• Ratable, as-invoiced, or milestone-based recognition.
• Multi-year contracts with step-up pricing.
• Standalone selling price allocation across obligations.

Deferred revenue

Schedule, waterfall, and tie-out.

The revenue schedule lists every period's expected recognition by arrangement and obligation. Recognition entries post on schedule via SmartGL, deferred revenue runs down, and the waterfall reconciles to source records by ID.

• Per-period recognition schedule, per arrangement.
• Deferred revenue waterfall with drill-through to source.
• SmartGL posts the period's recognition with full attribution.
• Reconciliation back to invoice and arrangement IDs.

Recurring revenue intelligence

ARR, MRR, retention, reconcilable to source.

Enterprise adds Recurring Revenue Intelligence: ARR and MRR, movement breakdowns (new, expansion, contraction, churn, reactivation), trailing-12 GRR and NRR, and full reconciliation back to source records. The figures are computed from active arrangements and recurring invoice templates, not estimated.

• ARR, MRR, and movement breakdowns.
• Trailing-12 GRR and NRR.
• Reconciliation to source records by ID.
• Available on Enterprise.