How does Soluqube prevent revenue recognition rounding drift?

Soluqube executes financial calculations using integer (BigInt) arithmetic at 10^6 scale, rounded to cents, with terminal-period remainder absorption rather than IEEE-754 floating-point numbers, so multi-year amortization schedules tie to the contract value.

How does Soluqube handle contract modifications under ASC 606-10-25?

Soluqube automatically evaluates whether remaining goods or services are distinct and priced at standalone selling price (SSP), deterministically routing amendments to Scenario 1 (Separate Contract), Scenario 2 (Prospective Termination & Reallocation), or Scenario 3 (Cumulative Catch-Up).

Does Soluqube support dual reporting under US GAAP and Ind AS 115?

Yes. Soluqube simultaneously computes US GAAP (ASC 606 / ASC 830) and Indian GAAP (Ind AS 115 / Ind AS 21) schedules, strictly isolating non-monetary deferred revenue at historical rates while marking monetary receivables and GST to closing spot rates.

Contract Modification Precedence DAG: Automating ASC 606-10-25-13 Decisions

Definition Anchor • Core Standard Requirement

The Contract Modification Precedence DAG is a deterministic decision engine that evaluates mid-term contract amendments against ASC 606-10-25-13 criteria (distinct goods vs. standalone selling price) to automatically route accounting treatments between Cumulative Catch-Up, Prospective Amortization, or Separate Contract creation without human error.

The Mid-Term SaaS Modification Challenge

Enterprise SaaS contracts rarely remain static for 36 months. Customers add seats, upgrade tiers, negotiate early renewal discounts, or restructure SLA commitments mid-flight.

Under **ASC 606-10-25-12 through 25-13**, accountants must evaluate two mandatory questions: 1. Are the additional promised goods or services **distinct** from original obligations? 2. Is the additional price reflective of the **Standalone Selling Price (SSP)**?

Answering these questions incorrectly leads to restatements of previously reported quarters.

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ASC 606-10-25-13 Decision DAG

Soluqube models the standard as a Directed Acyclic Graph (DAG):

                       [ Contract Amendment Ingested ]
                                      |
                       [ Distinct Goods / Services? ]
                               /              \
                            (YES)             (NO)
                             /                  \
                 [ Priced at SSP? ]      [ Cumulative Catch-Up ]
                    /          \         (ASC 606-10-25-13b)
                 (YES)         (NO)
                  /              \
      [ Separate Contract ]   [ Prospective Allocation ]
      (ASC 606-10-25-12)      (ASC 606-10-25-13a)

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Cumulative Catch-Up vs Prospective Math

**Separate Contract (25-12)**: Original schedule remains untouched. A new independent amortization schedule is generated for the amendment.
**Prospective Termination & Replacement (25-13a)**: Unrecognized remaining consideration is pooled with the amendment price and reallocated over the remaining term.
**Cumulative Catch-Up (25-13b)**: The entire contract lifecycle is retroactively re-evaluated. A one-time catch-up adjustment is posted in the current period.

Soluqube computes the exact journal entries for all three scenarios instantaneously, eliminating dozens of hours of manual spreadsheet rework.

Accounting Tags:ASC 606-10-25Contract ModificationsDirected Acyclic GraphSaaS Accounting

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