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Searching for all of: "revenue recognition" , "asc 606" and "performance obligation"
| Date | Type | Ticker | Company | Matched Terms | Snippet | Open |
|---|---|---|---|---|---|---|
| Sep. 4, 2025 | CORRESP | 0001834494 | MeridianLink, Inc. (CIK 0001834494) | ...lexity, internal resource availability, and customer requirements. Because the Company does not systematically track the contract signing date with the corresponding start date of revenue recognition, it is challenging to reasonably quantify revenue changes from “new’ customers versus “existing” customers. With respect to existing customers, it is very challenging for the Comp... | Open Filing | |
| Sep. 4, 2025 | CORRESP | H | Hyatt Hotels Corp | ...scussion and Analysis of Financial Condition and Results of Operations. Note 3. Revenue from Contracts with Customers, page F-27 2. We note that 10% of your $125 million remaining performance obligations will be recognized in within the next 12 months and the remaining thereafter. Please tell us in what periods you expect to recognize the remaining 90% thereafter and how your cur... | Open Filing Company View | |
| Aug. 29, 2025 | CORRESP | PD | PagerDuty, Inc. | ...ssion August 29, 2025 Page 2 Form 10-K for the Fiscal Year Ended January 31, 2025 Notes to the Consolidated Financial Statements Note 2. Summary of Significant Accounting Policies Revenue Recognition, page 77 1. Please tell us whether the amount of license revenue recognized from the term-license software subscriptions are greater than ten percent of total revenues. If so, ple... | Open Filing Company View | |
| Aug. 18, 2025 | UPLOAD | PD | PagerDuty, Inc. | ..., we may have additional comments. Form 10-K For the Year Ending January 31, 2025 Notes to the Consolidated Financial Statements Note 2. Summary of Significant Accounting Policies Revenue Recognition, page 77 1. Please tell us whether the amount of license revenue recognized from the term-license software subscriptions are greater than ten percent of total revenues. If so, ple... | Open Filing Company View | |
| Aug. 12, 2025 | CORRESP | 0001834494 | MeridianLink, Inc. (CIK 0001834494) | ...ur Data Verification Software Solutions driven by a large customer downsell and lower volumes in our mortgage-related revenues. Notes to Consolidated Financial Statements Note 3 - Revenue Recognition, page 85 4. Please tell us your consideration to disclose any remaining performance obligations as of period end and an estimation of when you expect to recognize such amounts. In... | Open Filing | |
| Aug. 11, 2025 | CORRESP | STUB | StubHub Holdings, Inc. | ...mpany has revised pages 1, 2, 12, 80, 81, 123, 124, 138 and 149. 2. We note your response to prior comment 2. Please provide us with a detailed analysis of how you determined that revenue recognition for controlled tickets should be on a gross basis, citing the authoritative literature used to reach your conclusion. Response: The Company respectfully advises the Staff that it... | Open Filing Company View | |
| Jul. 25, 2025 | CORRESP | CVLT | COMMVAULT SYSTEMS INC | ...ance with Rule 5-03(b) of Regulation S-X. • We note you have concluded that your subscription arrangements have term-based licenses and SaaS offerings that are treated as separate performance obligations. We further note that the term-based licenses are recognized when the software is delivered or made available for download and the SaaS is generally recognized ratably over the c... | Open Filing Company View | |
| Jul. 2, 2025 | CORRESP | MNKD | MANNKIND CORP | ...ization expense and any other variables as referenced in the CSA. • Provide a rollforward of your deferred revenue balance, similar to the disclosure provided on page 94, for each performance obligation. • Explain your consideration of providing the disclosures required by ASC 606-10-50-13 for each of your remaining performance obligations. • Disclosure in your December 31, 2023... | Open Filing Company View | |
| Jun. 24, 2025 | CORRESP | PYPL | PayPal Holdings, Inc. | ...e and strength of our payments platform, the engagement level of our customers, and underlying activity and trends which may be indicators of current and future performance. Under ASC 606-10-55-90, an entity should consider how information about the entity’s revenue has been presented for other purposes. TPV is used to assess scale and relevance of our payments pla... | Open Filing Company View | |
| Jun. 18, 2025 | UPLOAD | MNKD | MANNKIND CORP | ...ilization expense and any other variables as referenced in the CSA. Provide a rollforward of your deferred revenue balance, similar to the disclosure provided on page 94, for each performance obligation. June 18, 2025 Page 2 Explain your consideration of providing the disclosures required by ASC 606-10- 50-13 for each of your remaining performance obligations. Disclosure in your... | Open Filing Company View | |
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