revenue-recognition-analyzer

# Revenue Recognition Analyzer ## Overview The Revenue Recognition Analyzer skill implements the ASC 606 five-step revenue recognition model. It provides systematic analysis of contracts with customers to determine appropriate revenue recognition timing and amounts. ## Capabilities ### Contract Identification (Step 1) - Contract existence verification - Collectability assessment - Commercial substance evaluation - Contract combination analysis - Contract modification handling - Portfolio approach application ### Performance Obligation Analysis (Step 2) - Distinct good/service identification - Series guidance application - Promise evaluation - Immaterial promise assessment - Shipping and handling evaluation - Warranty classification ### Transaction Price Determination (Step 3) - Fixed consideration identification - Variable consideration estimation - Constraint application - Significant financing component - Noncash consideration valuation - Consideration payable to customer ### Allocation Calculation (Step 4) - Standalone selling price determination - Observable price usage - Estimation approaches (adjusted market, expected cost plus margin, residual) - Discount allocation - Variable consideration allocation - Change in transaction price handling ### Revenue Timing Assessment (Step 5) - Point in time recognition criteria - Over time recognition criteria - Output method application - Input method application - Progress measurement - Completion determination ### Variab...