Special revenue arrangement

Special revenue arrangement is a routing label, not one accounting rule. Name the contractual feature first, then apply its own control or scope test. Do not use a general “special case means defer” rule.

Route physical-possession differences

• Consignment: determine whether the dealer controls the product before an end-customer sale. Seller return or redirection rights and the dealer's lack of an unconditional payment obligation indicate retained control. Read ASC 606-10-55-79 and 55-80.
• Bill-and-hold: require a substantive customer reason, separate product identification, readiness for transfer, and no seller ability to use or redirect the product. Also assess any remaining custodial service. Read ASC 606-10-55-81 through 55-84.

Route rights that may prevent sale accounting

A seller forward or call generally prevents the customer from obtaining control. The repurchase price determines whether lease guidance or a financing model applies. A customer put requires its own price, expected market value, time value, and economic-incentive analysis. See ASC 606-10-55-66 through 55-78.

Customer acceptance may be objective or substantive. Licensing requires a separate analysis of the promised intellectual property and applicable recognition pattern. A return right and warranty have their own measurement and promise boundaries.

For every branch, record the term, specified asset or promise, decisive facts, missing evidence, alternative accounting paths, and release stop. The routing memo does not authorize a recognition date or amount.