| PO # | Description | Type | Recognition method | SSP | Allocated | Recognised YTD | Remaining | % complete | Source signal |
|---|---|---|---|---|---|---|---|---|---|
| RE-001 | PDR deliverables | Service | Point in time | 8,000,000 | 8,000,000 | 8,000,000 | 0 | Project milestone · 2025-04-28 | |
| RE-002 | CDR deliverables + ECP plan | Service | Point in time | 12,500,000 | 12,500,000 | 12,500,000 | 0 | Project milestone · 2025-09-29 | |
| RE-003 | Long-lead procurement | Mixed (cost) | Over time · cost-to-cost | 22,000,000 | 22,000,000 | 7,700,000 | 14,300,000 | Cost-to-cost · AC vs BAC · feeds from EVMS | |
| RE-004 | Bus manufacture · MES driven | Goods | Over time · units-of-production | 58,000,000 | 58,000,000 | 3,481,400 | 54,518,600 | MES Stage close-out · 6% of 9 stages | |
| RE-005 | AI&T (Functional + Environmental) | Service | Over time · cost-to-cost | 24,000,000 | 24,000,000 | 0 | 24,000,000 | Cost-to-cost · not started | |
| RE-006 | Launch support | Service | Point in time | 15,000,000 | 15,000,000 | 0 | 15,000,000 | Launch + on-orbit checkout pass | |
| RE-007 | On-orbit support · 6mo | Service | Stand-ready · ratable straight-line | 8,000,000 | 8,000,000 | 0 | 8,000,000 | Time elapsed post-launch | |
| TOTALS · 7 obligations | 147,500,000 | 147,500,000 | 31,681,400 | 115,818,600 | Multiple sources | ||||
| Event # | Date | Obligation | Method | Trigger | Amount | JE # | Period | Status |
|---|---|---|---|---|---|---|---|---|
| REV-001 | 2025-04-30 | RE-001 · PDR | Point in time | Customer signoff letter | 8,000,000.00 | JE-2025-0412 | 2025-04 | ✓ Posted |
| REV-002 | 2025-09-30 | RE-002 · CDR | Point in time | Customer signoff letter | 12,500,000.00 | JE-2025-0991 | 2025-09 | ✓ Posted |
| REV-003 | 2025-12-31 | RE-003 · LL Procure | Cost-to-cost | $1.05M AC ÷ $14.4M EAC = 7.3% | 1,606,000.00 | JE-2025-1318 | 2025-12 | ✓ Posted |
| REV-004 | 2026-01-31 | RE-003 · LL Procure | Cost-to-cost | +$1.21M AC delta · +5.5% | 1,210,000.00 | JE-2026-0102 | 2026-01 | ✓ Posted |
| REV-005 | 2026-02-28 | RE-003 · LL Procure | Cost-to-cost | +$1.41M AC delta · +6.4% | 1,408,000.00 | JE-2026-0288 | 2026-02 | ✓ Posted |
| REV-006 | 2026-03-31 | RE-003 · LL Procure | Cost-to-cost | +$1.69M AC delta · +7.7% | 1,694,000.00 | JE-2026-0541 | 2026-03 | ✓ Posted |
| REV-007 | 2026-04-30 | RE-003 · LL Procure | Cost-to-cost | +$1.78M AC delta · +8.1% | 1,782,000.00 | JE-2026-0814 | 2026-04 | ✓ Posted |
| REV-008 | 2026-04-30 | RE-004 · Bus mfg | Units-of-prod | MES Stage 3 close · 22.2% of 9 stages × CLIN-004 split (×0.270) | 3,481,400.00 | JE-2026-0816 | 2026-04 | ✓ Posted |
| TOTAL recognised YTD | $31,681,400.00 | |||||||
| Period | RE-003 LL Procure | RE-004 Bus mfg (MES) | RE-005 AI&T | RE-006 Launch | Total quarterly | Cumulative recognised | % of TP |
|---|---|---|---|---|---|---|---|
| Q2-2026 (May-Jul) | 5,400,000 | 3,000,000 | 0 | 0 | 8,400,000 | 40,081,400 | 27.2% |
| Q3-2026 (Aug-Oct) | 2,800,000 | 8,200,000 | 0 | 0 | 11,000,000 | 51,081,400 | 34.6% |
| Q4-2026 (Nov-Jan) | 1,290,000 | 11,400,000 | 2,400,000 | 0 | 15,090,000 | 66,171,400 | 44.9% |
| Q1-2027 (Feb-Apr) | 0 | 14,200,000 | 5,800,000 | 0 | 20,000,000 | 86,171,400 | 58.4% |
| Q2-2027 (May-Jul) | 0 | 15,800,000 | 9,600,000 | 0 | 25,400,000 | 111,571,400 | 75.6% |
| Forecast 12 mo | 9,490,000 | 52,600,000 | 17,800,000 | 0 | 79,890,000 | $111.6M cum | 75.6% |
| PO # | Performance Obligation | Source CLIN | Distinct? | Recognition method | SSP (USD) | Allocated | Recognised YTD | % complete | Status |
|---|---|---|---|---|---|---|---|---|---|
| RE-001 | PDR deliverables | CLIN-001 | ✓ Distinct | Point in time | 8,000,000 | 8,000,000 | 8,000,000 | Complete | |
| RE-002 | CDR deliverables + ECP plan | CLIN-002 | ✓ Distinct | Point in time | 12,500,000 | 12,500,000 | 12,500,000 | Complete | |
| RE-003 | Long-lead procurement | CLIN-003 | ✓ Distinct | Over time · cost-to-cost | 22,000,000 | 22,000,000 | 7,700,000 | In progress | |
| RE-004 | Bus manufacture · MES driven | CLIN-004 | ✓ Distinct | Over time · units-of-prod | 58,000,000 | 58,000,000 | 3,481,400 | In progress | |
| RE-005 | AI&T (Functional + Environmental) | CLIN-005 | ✓ Distinct | Over time · cost-to-cost | 24,000,000 | 24,000,000 | 0 | Not started | |
| RE-006 | Launch support + on-orbit checkout | CLIN-006 | ✓ Distinct | Point in time | 15,000,000 | 15,000,000 | 0 | Not started | |
| RE-007 | On-orbit support · 6mo | CLIN-007 | ✓ Distinct | Stand-ready · ratable | 8,000,000 | 8,000,000 | 0 | Not started | |
| TOTALS · 7 obligations · ASC 606 PASS | 147,500,000 | 147,500,000 | 31,681,400 | In progress | |||||
| Step | What happened | Result |
|---|---|---|
| 1. Identify the contract | FFP contract TUR-FFP-2024-001 · 36-month PoP · enforceable rights + payment terms identified | PASS |
| 2. Identify performance obligations | 7 deliverables analysed · each provides standalone benefit + separately identifiable in contract | 7 distinct |
| 3. Determine transaction price | $147.5M FFP · zero variable consideration · no significant financing component (PoP < 1yr per milestone) | $147.5M fixed |
| 4. Allocate to obligations | Relative SSP method · all 7 have observable SSP · no residual approach needed | 100% allocated |
| 5. Recognise as satisfied | 4 methods used · point-in-time / cost-to-cost / units-of-production / stand-ready (depending on obligation type) | $31.7M YTD |
| Test | Standard | Result |
|---|---|---|
| Standalone benefit | ASC 606-10-25-19(a) | All 7 PASS |
| Separately identifiable | ASC 606-10-25-19(b) | All 7 PASS |
| Series of distinct goods/services | ASC 606-10-25-15 | RE-007 only (stand-ready) |
| No significant integration | ASC 606-10-25-21(a) | PASS · separable phases |
| No customisation/modification | ASC 606-10-25-21(b) | PASS · standard CDR baseline |
| No high interdependence | ASC 606-10-25-21(c) | PASS · sequential delivery |
| Method | Used by | Allocation | Recognised YTD | Trigger | Source signal |
|---|---|---|---|---|---|
| Point in time | RE-001 (PDR), RE-002 (CDR), RE-006 (Launch) | $35.5M (24%) | $20.5M | Customer signoff letter | Project milestone closed in NS Project |
| Over time · cost-to-cost | RE-003 (LL Procure), RE-005 (AI&T) | $46.0M (31%) | $7.7M | AC ÷ EAC monthly | Project EVMS · cost-to-date / cost-to-complete |
| Over time · units-of-prod | RE-004 (Bus mfg) | $58.0M (39%) | $3.5M | MES Stage close-out | MES · 9 stages weighted by complexity |
| Stand-ready · ratable | RE-007 (On-orbit support) | $8.0M (5%) | $0 | Time elapsed | Calendar · straight-line over 6 months post-launch |
Step 1: Sum of SSPs (standalone selling prices)
RE-001 · PDR $8,000,000
RE-002 · CDR $12,500,000
RE-003 · LL Procure $22,000,000
RE-004 · Bus mfg $58,000,000
RE-005 · AI&T $24,000,000
RE-006 · Launch $15,000,000
RE-007 · On-orbit $8,000,000
━━━━━━━━━━━━
Total SSP $147,500,000
Step 2: Transaction price (TP)
TP = $147,500,000 (FFP · no variable consideration · no financing adj)
Step 3: Per-obligation allocated price
Allocated_n = TP × (SSP_n ÷ Σ SSP)
Since Σ SSP = TP exactly, each obligation's allocated price equals its SSP.
No residual · no discount allocation needed · no contingent allocation.
Result: Allocated = SSP for all 7 obligations.
Note: If a contract had a discount (Σ SSP > TP), NS would allocate the discount
proportionally to obligations whose SSP is observable + part of bundle.
This contract has neither so allocation is 1:1.
| Plan # | Obligation | Method | Start period | End period | Periods | Allocated | Recognised | Remaining | Status |
|---|---|---|---|---|---|---|---|---|---|
| PLAN-001 | RE-001 · PDR | Point in time | 2025-04 | 2025-04 | 1 | 8,000,000 | 8,000,000 | 0 | Complete |
| PLAN-002 | RE-002 · CDR | Point in time | 2025-09 | 2025-09 | 1 | 12,500,000 | 12,500,000 | 0 | Complete |
| PLAN-003 | RE-003 · LL Procure | Cost-to-cost | 2025-12 | 2026-12 | 13 monthly | 22,000,000 | 7,700,000 | 14,300,000 | In progress · 35% |
| PLAN-004 | RE-004 · Bus mfg | Units-of-prod | 2025-12 | 2027-09 | 9 stages | 58,000,000 | 3,481,400 | 54,518,600 | In progress · 6% |
| PLAN-005 | RE-005 · AI&T | Cost-to-cost | 2026-08 | 2027-09 | 14 monthly | 24,000,000 | 0 | 24,000,000 | Not started |
| PLAN-006 | RE-006 · Launch | Point in time | 2027-12 | 2028-01 | 1 | 15,000,000 | 0 | 15,000,000 | Not started |
| PLAN-007 | RE-007 · On-orbit | Stand-ready · ratable | 2028-01 | 2028-06 | 6 monthly | 8,000,000 | 0 | 8,000,000 | Not started |
| 7 plans · 38 periods scheduled | 147,500,000 | 31,681,400 | 115,818,600 | 21.5% complete | |||||
| Period | RE-001 PDR | RE-002 CDR | RE-003 LL Procure | RE-004 Bus mfg | RE-005 AI&T | RE-006 Launch | RE-007 On-orbit | Total period | Cumulative |
|---|---|---|---|---|---|---|---|---|---|
| 2025-04 | 8,000,000 | — | — | — | — | — | — | 8,000,000 | 8,000,000 |
| 2025-09 | — | 12,500,000 | — | — | — | — | — | 12,500,000 | 20,500,000 |
| 2025-12 | — | — | 1,606,000 | — | — | — | — | 1,606,000 | 22,106,000 |
| 2026-01 | — | — | 1,210,000 | — | — | — | — | 1,210,000 | 23,316,000 |
| 2026-02 | — | — | 1,408,000 | — | — | — | — | 1,408,000 | 24,724,000 |
| 2026-03 | — | — | 1,694,000 | — | — | — | — | 1,694,000 | 26,418,000 |
| 2026-04 ← current | — | — | 1,782,000 | 3,481,400 | — | — | — | 5,263,400 | 31,681,400 |
| 2026-05 | — | — | 1,210,000 | 1,500,000 | — | — | — | 2,710,000 | 34,391,400 |
| 2026-06 | — | — | 2,800,000 | 1,500,000 | — | — | — | 4,300,000 | 38,691,400 |
| 2026-Q3 | — | — | 2,800,000 | 8,200,000 | — | — | — | 11,000,000 | 49,691,400 |
| 2026-Q4 | — | — | 1,290,000 | 11,400,000 | 2,400,000 | — | — | 15,090,000 | 64,781,400 |
| 2027-Q1 | — | — | — | 14,200,000 | 5,800,000 | — | — | 20,000,000 | 84,781,400 |
| 2027-Q2 | — | — | — | 15,800,000 | 9,600,000 | — | — | 25,400,000 | 110,181,400 |
| 2027-Q3 | — | — | — | 11,800,000 | 6,200,000 | — | — | 18,000,000 | 128,181,400 |
| 2027-Q4 | — | — | — | — | — | 15,000,000 | — | 15,000,000 | 143,181,400 |
| 2028-H1 | — | — | — | — | — | — | 8,000,000 | 8,000,000 | 151,181,400 |
| Total | 8,000,000 | 12,500,000 | 22,000,000 | 58,000,000 | 24,000,000 | 15,000,000 | 8,000,000 | 147,500,000 | FFP TP |
| Trigger | Method affected | Re-allocation needed? | Approval |
|---|---|---|---|
| Period close (monthly auto) | Cost-to-cost · Units-of-prod | No (delta-only) | SYSTEM (no approval) |
| EAC revision (PM-initiated) | Cost-to-cost | Yes (TP unchanged but %-complete shifts) | Rev Acct Mgr (E. Vargas) |
| MES Stage close-out | Units-of-prod (RE-004) | No (event-triggered delta) | SYSTEM (auto-trigger) |
| Customer acceptance signoff | Point-in-time (RE-001/002/006) | No (event-triggered) | Project Mgr + Rev Acct Mgr (dual) |
| Contract modification | All methods | Yes · full re-allocation | CFO + Rev Acct Mgr (dual sign) |
| Variable consideration update | All methods | Yes · constraint review | CFO + Audit (dual sign) |
| Event # | Date posted | Period | Obligation | Method | Trigger | Calculation | Amount | JE # | Posted by | Status |
|---|---|---|---|---|---|---|---|---|---|---|
| REV-001 | 2025-04-30 | 2025-04 | RE-001 · PDR | Point in time | Customer signoff letter | 100% × $8.0M | 8,000,000 | JE-2025-0412 | SYSTEM (signoff trigger) | ✓ Posted |
| REV-002 | 2025-09-30 | 2025-09 | RE-002 · CDR | Point in time | Customer signoff letter | 100% × $12.5M | 12,500,000 | JE-2025-0991 | SYSTEM (signoff trigger) | ✓ Posted |
| REV-003 | 2025-12-31 | 2025-12 | RE-003 · LL Procure | Cost-to-cost | Period close · AC delta | $1.05M ÷ $14.4M EAC × $22M | 1,606,000 | JE-2025-1318 | SYSTEM (period close) | ✓ Posted |
| REV-004 | 2026-01-31 | 2026-01 | RE-003 · LL Procure | Cost-to-cost | Period close · AC delta | +$1.21M AC delta · +5.5% | 1,210,000 | JE-2026-0102 | SYSTEM (period close) | ✓ Posted |
| REV-005 | 2026-02-28 | 2026-02 | RE-003 · LL Procure | Cost-to-cost | Period close · AC delta | +$1.41M AC delta · +6.4% | 1,408,000 | JE-2026-0288 | SYSTEM (period close) | ✓ Posted |
| REV-006 | 2026-03-31 | 2026-03 | RE-003 · LL Procure | Cost-to-cost | Period close · AC delta | +$1.69M AC delta · +7.7% | 1,694,000 | JE-2026-0541 | SYSTEM (period close) | ✓ Posted |
| REV-007 CURRENT | 2026-04-30 | 2026-04 | RE-003 · LL Procure | Cost-to-cost | Period close · AC delta | +$1.78M AC delta · +8.1% | 1,782,000 | JE-2026-0814 | SYSTEM (period close) | ✓ Posted |
| REV-008 CURRENT | 2026-04-30 | 2026-04 | RE-004 · Bus mfg | Units-of-prod | MES Stage 3 close-out | 3 of 9 stages · 22.2% × 0.270 wt | 3,481,400 | JE-2026-0816 | SYSTEM (MES trigger) | ✓ Posted |
| 📅 Forecast next event: REV-009 expected 2026-05-31 · RE-003 cost-to-cost +5.5% delta · est $1.21M | ||||||||||
| YTD recognised · 9 events | 31,681,400 | 21.5% of $147.5M TP | ||||||||
| Trigger type | Source | Frequency | Events YTD |
|---|---|---|---|
| Customer signoff letter | Project milestone close | One-time per CLIN | 2 |
| Period close · cost-to-cost | EVMS · AC ÷ EAC | Monthly auto | 5 |
| MES Stage close-out | Shop floor close · stage weight | Per stage (9 total) | 1 |
| Calendar (ratable) | Period close · time elapsed | Monthly | 0 (not started) |
| Manual override | Rev Acct Mgr (with audit) | Exception only | 0 |
| Account | Description | Events | Recognised YTD |
|---|---|---|---|
| 4100 | Service Revenue (S-01) | 2 (PDR + CDR) | $20,500,000 |
| 4200 | Material Revenue (S-01) | 5 (LL Procure) | $7,700,000 |
| 4300 | Production Revenue (S-01) | 1 (Bus mfg) | $3,481,400 |
| 4400 | Test Services (S-01) | 0 | $0 |
| 4500 | Launch Services (S-01) | 0 | $0 |
| Total | $31,681,400 | ||
| JE # | Date | Debit · account | Credit · account | Amount | Period |
|---|---|---|---|---|---|
| JE-2025-0412 | 2025-04-30 | 1100 · AR | 4100 · Service Revenue | 8,000,000 | 2025-04 |
| JE-2025-0991 | 2025-09-30 | 1100 · AR | 4100 · Service Revenue | 12,500,000 | 2025-09 |
| JE-2025-1318 | 2025-12-31 | 1210 · Unbilled Recv | 4200 · Material Revenue | 1,606,000 | 2025-12 |
| JE-2026-0102 | 2026-01-31 | 1210 · Unbilled Recv | 4200 · Material Revenue | 1,210,000 | 2026-01 |
| JE-2026-0288 | 2026-02-28 | 1210 · Unbilled Recv | 4200 · Material Revenue | 1,408,000 | 2026-02 |
| JE-2026-0541 | 2026-03-31 | 1210 · Unbilled Recv | 4200 · Material Revenue | 1,694,000 | 2026-03 |
| JE-2026-0814 | 2026-04-30 | 1210 · Unbilled Recv | 4200 · Material Revenue | 1,782,000 | 2026-04 |
| JE-2026-0816 | 2026-04-30 | 1210 · Unbilled Recv | 4300 · Production Revenue | 3,481,400 | 2026-04 |
| Total YTD | 31,681,400 | — | |||
| Period | RE-003 LL Procure | RE-004 Bus mfg (MES) | RE-005 AI&T | RE-006 Launch | RE-007 On-orbit | Total period | Cumulative | % of TP | Confidence |
|---|---|---|---|---|---|---|---|---|---|
| 2026-Q2 (May-Jul) | 5,400,000 | 3,000,000 | — | — | — | 8,400,000 | 40,081,400 | 27.2% | High · 95% |
| 2026-Q3 (Aug-Oct) | 2,800,000 | 8,200,000 | — | — | — | 11,000,000 | 51,081,400 | 34.6% | High · 92% |
| 2026-Q4 (Nov-Jan) | 1,290,000 | 11,400,000 | 2,400,000 | — | — | 15,090,000 | 66,171,400 | 44.9% | Med · 85% |
| 2027-Q1 (Feb-Apr) | 0 | 14,200,000 | 5,800,000 | — | — | 20,000,000 | 86,171,400 | 58.4% | Med · 80% |
| 2027-Q2 (May-Jul) | 0 | 15,800,000 | 9,600,000 | — | — | 25,400,000 | 111,571,400 | 75.6% | Med · 75% |
| 12-mo forecast (May 26 → Jul 27) | 9,490,000 | 52,600,000 | 17,800,000 | 0 | 0 | 79,890,000 | $111.6M cum | 75.6% | Avg 85% |
| 2027-Q3 (Aug-Oct) | 0 | 11,800,000 | 6,200,000 | — | — | 18,000,000 | 129,571,400 | 87.8% | Med · 70% |
| 2027-Q4 (Nov-Jan) | 0 | 0 | 0 | 15,000,000 | 0 | 15,000,000 | 144,571,400 | 98.0% | Lower · 60% |
| 2028-Q1+ (Feb-Jul) | 0 | 0 | 0 | 0 | 8,000,000 | 8,000,000 | 152,571,400 | 100% | Lower · 60% |
| Full life-of-contract forecast | 9,490,000 | 64,400,000 | 24,000,000 | 15,000,000 | 8,000,000 | 120,890,000 | $152.5M total | 100% | — |
| Period | RPO start | Recognised | RPO end |
|---|---|---|---|
| 2026-04 (close) | $121.1M | $5.3M | $115.8M |
| 2026-Q2 | $115.8M | $8.4M | $107.4M |
| 2026-Q3 | $107.4M | $11.0M | $96.4M |
| 2026-Q4 | $96.4M | $15.1M | $81.3M |
| 2027-Q1 | $81.3M | $20.0M | $61.3M |
| RPO at 2027-Q1 close | $61.3M | ||
| Period | Recognised | Billed | Cash collected (Net 30) |
|---|---|---|---|
| 2026-05 | $2.7M | $1.78M | $0 (Apr bills not due yet) |
| 2026-06 | $4.3M | $5.5M (CLIN-003 milestone) | $1.78M (Apr-04 bills) |
| 2026-Q3 | $11.0M | $11.0M | $10.0M |
| 2026-Q4 | $15.1M | $15.1M | $13.5M |
| 12-mo cash forecast | $33.1M | $33.4M | $25.3M |
| Risk | Affects | Probability | Forecast impact | Mitigation |
|---|---|---|---|---|
| PROP qual delay (R-008) | RE-004 (units-of-prod) · Stage 8 slip | 40% | -$2.5M shifts Q1→Q2 2027 | Backup vendor Northrop ETP-200 evaluated |
| L3Harris payload qual rework (R-014) | RE-004 · Stage 7-8 slip | 25% | -$1.6M shifts Q2→Q3 2027 | TPI rep on-site weekly |
| TVAC chamber unavailable (R-021) | RE-005 (cost-to-cost) · Stage 6 slip | 30% | -$1.8M shifts within Q1 2027 | Wyle booked as backup |
| Launch slip (R-027) | RE-006 (point-in-time) | 20% | -$15.0M shifts Q4 2027 → Q1 2028 | 2 LV options under contract |
| USML interpretation reclass (R-031) | All | 15% | Indeterminate · could trigger contract mod | State Dept advisory + DDTC monitor |
| Mod # | Type | Date | Description | TP delta | SSP re-alloc | Status | Approval chain |
|---|---|---|---|---|---|---|---|
| No executed modifications to-date · TUR-FFP-2024-001 baseline unchanged since award 2024-12-15 | |||||||
| ECP # | Origin | Description | Proposed TP delta | Affects obligation | CCB stage | Decision by |
|---|---|---|---|---|---|---|
| ECP-2026-0091 | Customer (USSF) | Add X-band downlink during eclipse · expanded duty cycle | +$2.4M (NTE) | RE-004 + RE-007 affected | Internal CCB review | 2026-05-15 |
| ECP-2026-0098 | Turion-initiated | Battery 100W → 120W (related to ECP-0091) | $0 (within ECP-0091 NTE) | Tied to ECP-0091 | Pending ECP-0091 approval | 2026-05-15 |
| Trigger | ASC 606 treatment | ARM action | Approval needed |
|---|---|---|---|
| Distinct added scope · separately priced | Treat as separate contract (606-10-25-12(a)) | New ARR · new obligations · existing un-impacted | CCB + Rev Acct Mgr |
| Distinct added scope · NOT separately priced | Treat as termination of old + new contract (606-10-25-12(b)) | Close existing ARR · spin up new ARR with full re-allocation | CCB + Rev Acct Mgr + CFO |
| Cumulative catch-up · not distinct | Modify existing contract (606-10-25-12(c)) | Re-allocate TP across existing obligations · cumulative catch-up JE | CCB + Rev Acct Mgr + CFO + audit notification |
| De-scope (NTE reduction) | Modify existing contract | Reduce TP · re-allocate · cumulative catch-up JE (typically reversal) | CCB + Rev Acct Mgr + CFO |
| PoP extension only (no $ change) | Modify existing · timing only | Re-time recognition curve · ratable obligations re-baselined | CCB + Rev Acct Mgr |
| Variable consideration change | Re-estimate · constrain (606-10-32-11) | Update TP estimate at most-likely amount · most-of-time apply constraint | CFO + Audit (dual-sign) |
| Cure-cost / penalty activation | Variable consideration · constrain | Estimate accrual · post-period reassessment | CFO + Legal + Audit |
| Script | Internal ID | Trigger | Frequency | Last run | Next run | Status |
|---|---|---|---|---|---|---|
| customscript_arm_create_from_so | script_4811 | SO created | Real-time | 2024-12-15 09:14 | On next SO | Active |
| customscript_arm_recognition_run | script_4812 | Period close + manual | Monthly auto | 2026-04-30 22:14 | 2026-05-31 22:00 | Active |
| customscript_arm_milestone_trigger | script_4813 | Project milestone close | Event-driven | 2025-09-30 (CDR) | On next signoff | Active |
| customscript_arm_mes_units_trigger | script_4814 | MES Stage close-out | Event-driven | 2026-04-22 (Stage 3) | On Stage 4 close | Active |
| customscript_arm_rpo_disclosure | script_4815 | Quarter-end | Quarterly | 2026-03-31 | 2026-06-30 | Active |
| customscript_arm_audit_export | script_4816 | Year-end | Annual | 2025-12-31 | 2026-12-31 | Active |
| Timestamp | Actor | Action | Field / target |
|---|---|---|---|
| 2026-04-30 22:14:08 | SYSTEM | Recognition run · 2 events posted | REV-007 + REV-008 |
| 2026-04-30 22:14:01 | SYSTEM | Period close trigger · ARM run started | customscript_arm_recognition_run |
| 2026-04-22 14:38:42 | SYSTEM | MES Stage 3 close-out received | RE-004 plan refresh |
| 2026-03-31 22:14:00 | SYSTEM | Recognition run · REV-006 posted | RE-003 cost-to-cost +7.7% |
| 2025-09-30 11:08:17 | E. Vargas (Rev Acct Mgr) | Manual trigger · REV-002 posted | CDR signoff letter received |
| 2025-04-30 11:42:02 | E. Vargas (Rev Acct Mgr) | Manual trigger · REV-001 posted | PDR signoff letter received |
| 2024-12-15 09:14:22 | SYSTEM | ARR created from SO-2026-0341 | 7 obligations allocated · $147.5M TP |
| + 142 prior events · click "Audit history" to see full 7-year log | |||
| Action | Required role | Cannot also do |
|---|---|---|
| Create ARR (auto from SO) | SYSTEM only · no human | — |
| Edit allocation manually | Rev Acct Mgr (E. Vargas) | Create SO · Approve PO · Create vendor bill |
| Trigger manual recognition | Rev Acct Mgr | Edit project EAC · Sign customer acceptance |
| Reverse JE (closed period) | CFO + Rev Acct Mgr (dual sign) | Auditor / external review independent |
| Lock ARR (close arrangement) | CFO | Rev Acct (cannot lock own work) |
| Override SSP allocation | CFO + Audit (dual sign + memo) | Single individual · always 2-person |
| Report | Frequency | Last generated |
|---|---|---|
| ASC 606 disclosure (10-K) | Annual | 2025-12-31 |
| RPO disclosure | Quarterly | 2026-03-31 |
| Recognition reconciliation | Monthly · period close | 2026-04-30 |
| Three-way reconciliation | Monthly · period close | 2026-04-30 |
| SSP review | Annual | 2025-12-31 |
| Modification log | On demand | 2025-12-31 (none) |
| SoD violation report | Continuous | 2026-04-30 (zero violations) |
| Data type | Retention | Authority |
|---|---|---|
| Recognition events + JEs | 7 years | DFARS 252.215-7008 |
| SSP determinations | 7 years | ASC 606 + audit retention |
| Allocation calcs | 7 years | DFARS |
| Audit log entries | 7 years | SOX-equivalent (govt contractor) |
| Modification history | Lifetime + 7 years post-close | FAR Part 4 |
| RPO disclosures | 10 years | SEC reporting (if applicable) |