Shipping terms can significantly impact when control transfers and whether additional performance obligations exist, making them a critical consideration in applying ASC 606 revenue recognition guidance.

Analysis of step five of ASC 606’s model when a single performance obligation has multiple non-distinct promises, including restrictions, principles, and examples.

An extended example applying ASC 606's three criteria for recognizing revenue over time to goods and measuring revenue over time using inputs or outputs.

Explanation and examples of the indicators that a consignment arrangement exists, including comparison to ASC 605.

Criteria for revenue recognition at a point in time, including situations such as bill-and-hold, and consignments.

ASC 606 provides guidance on accounting for repurchase agreements, including forwards, call options, and put options; examples illustrate how the standard is applied to repurchase agreements.

Analysis of ASC 606's treatment of revenue and costs from performance obligations partially completed before the contract establishment date.

ASC 606's four criteria for determining bill-and-hold arrangements and when storage service represents a separate performance obligation.

Analysis and examples of how customer unexercised rights (breakage) affect how the transaction price is allocated to performance obligations

Under ASC 606, rights of return are generally treated as variable consideration, though the accounting may differ depending on the type of contract.

Analysis of the input and output methods to measure progress towards completion of a performance obligation satisfied over time in ASC 606

Description of the three criteria in ASC 606 for determining whether revenue is recognized over time. Illustrative examples of each criterion are included.