“New SKUs inherit a blended SSP so performance obligations allocate to the wrong amounts”
Manual Data Flow Trap
1
No Price
SKU Added
A new product is typed into the SSP workbook without an observable price.
2
Blended
Blend Inherited
The allocation model fills a blended standalone selling price.
3
Misallocated
Obligation Drift
Performance obligations allocate to amounts no price supports.
Root Operational Bottleneck
Standalone selling prices for new SKUs are typed into an SSP workbook that feeds the ASC 606 allocation model, so a SKU without an observable price inherits a blended rate.
Control Hazard & Audit Exposure
New SKUs inherit a blended SSP, so performance obligations allocate to amounts that no observable price supports.
Manifests in: New-product SSP workbook and ASC 606 allocation model
Deterministic Replacement (After)Golden Door Standard
Target Software Architecture
New-SKU SSP Registry that Gates ASC 606 Allocation Until Observable Price Exists
Deterministic Pipeline Execution
1
Sourced
Price Record
Each SKU stores observable or estimated SSP with a method.
2
Bound
Obligation Bind
Each performance obligation cites that SSP record.
3
Gated
Allocate Gate
The contract cannot allocate until every obligation is sourced.
Deterministic Software Pattern
New-SKU SSP registry that stores the observable or estimated price and blocks allocation until every obligation on the contract has a sourced SSP.
Continuous Assertion Rule
SSP assertion: a contract cannot allocate consideration unless each performance obligation cites an SSP record with source method and effective date.
A new product is typed into the SSP workbook without an observable price.
2Blend Inherited
Blended
The allocation model fills a blended standalone selling price.
3Obligation Drift
Misallocated
Performance obligations allocate to amounts no price supports.
Root Operational Bottleneck
Standalone selling prices for new SKUs are typed into an SSP workbook that feeds the ASC 606 allocation model, so a SKU without an observable price inherits a blended rate.
Control Hazard & Audit Exposure
New SKUs inherit a blended SSP, so performance obligations allocate to amounts that no observable price supports.
Deterministic Replacement (After)Golden Door Standard
Target Software Architecture
New-SKU SSP Registry that Gates ASC 606 Allocation Until Observable Price Exists
Deterministic Pipeline Execution
1Price Record
Sourced
Each SKU stores observable or estimated SSP with a method.
2Obligation Bind
Bound
Each performance obligation cites that SSP record.
3Allocate Gate
Gated
The contract cannot allocate until every obligation is sourced.
Software Pattern
New-SKU SSP registry that stores the observable or estimated price and blocks allocation until every obligation on the contract has a sourced SSP.
Continuous Assertion Rule
SSP assertion: a contract cannot allocate consideration unless each performance obligation cites an SSP record with source method and effective date.
Related problems
Same Planning & FP&A catalog · unique PCF · stay on directory
“New SKUs inherit a blended SSP so performance obligations allocate to the wrong amounts”
Manual Data Flow Trap
1
No Price
SKU Added
A new product is typed into the SSP workbook without an observable price.
2
Blended
Blend Inherited
The allocation model fills a blended standalone selling price.
3
Misallocated
Obligation Drift
Performance obligations allocate to amounts no price supports.
Root Operational Bottleneck
Standalone selling prices for new SKUs are typed into an SSP workbook that feeds the ASC 606 allocation model, so a SKU without an observable price inherits a blended rate.
Control Hazard & Audit Exposure
New SKUs inherit a blended SSP, so performance obligations allocate to amounts that no observable price supports.
Manifests in: New-product SSP workbook and ASC 606 allocation model
Deterministic Replacement (After)Golden Door Standard
Target Software Architecture
New-SKU SSP Registry that Gates ASC 606 Allocation Until Observable Price Exists
Deterministic Pipeline Execution
1
Sourced
Price Record
Each SKU stores observable or estimated SSP with a method.
2
Bound
Obligation Bind
Each performance obligation cites that SSP record.
3
Gated
Allocate Gate
The contract cannot allocate until every obligation is sourced.
Deterministic Software Pattern
New-SKU SSP registry that stores the observable or estimated price and blocks allocation until every obligation on the contract has a sourced SSP.
Continuous Assertion Rule
SSP assertion: a contract cannot allocate consideration unless each performance obligation cites an SSP record with source method and effective date.
