MOD-002 · effective 2026-02-01 · ASC 606-10-25-12

Add Premium Support SKU

Separate contractAllocation reshuffle
Δ TCV+$6,000$287,258 → $293,258
Δ Recognized—$97,258 → $97,258
Cumulative catch-up—No catch-up
Materiality2.1%Below 5% threshold
Contract timelineQ1 2026 calendar
Master view
Clause diff2 changes
Performance obligationASC 606-10-25-14View source ↗
performance-obligationscope
− Before
Single PO: Acme Data Platform access
+ After
Two POs: Acme Data Platform access; Acme Premium Support (added 2026-02-01)
premium new—
transaction-pricescope
− Before
(no clause)
+ After
Premium Support: $3,000 / month, beginning 2026-02-01, prorated for 2 remaining periods, $6,000 incremental TCV
Schedule diff+$6,000 net · 2 of 3 periods changed
CommitPremium support
$98K$49K$0
JAN
FEB
MAR
Each period: old vs new · click any bar to trace provenance
Close memov1 · ASC 606-10-25-12

Facts

Effective 2026-02-01, Acme added a Premium Support SKU at $3,000 per month for the remaining two periods of the term, contributing $6,000 of incremental contract value. The Premium Support deliverable is a distinct service independent from the Data Platform access obligation.

Treatment determination

Both criteria of 25-12 are satisfied: the amendment increases scope by adding a distinct service,1 and the price increase reflects the standalone selling price of $3,000 per month established in the Premium Support price list.2 The amendment is accounted for as a separate contract; the original Data Platform contract is not modified, no transaction price reallocation across performance obligations is required.

Revenue schedule impact

The Data Platform recognition schedule is unchanged from the post-amendment-1 baseline. A new schedule of $3,000 per month is added for periods 2026-02 and 2026-03, recognized straight-line over the two-period span of the Premium Support PO.

Materiality assessment

Consolidated TCV moves from $287,258 to $293,258, a change of $6,000 or 2.1%. The change is below the 5% materiality flag threshold and is non-disruptive to the original Data Platform schedule.

Authoritative citations
  1. [1]ASC 606-10-25-12(a)
  2. [2]ASC 606-10-25-12(b)