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Searching for all of: "revenue recognition" , "asc 606" and "performance obligation"
| Date | Type | Ticker | Company | Matched Terms | Snippet | Open |
|---|---|---|---|---|---|---|
| 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 | |
| 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 | |
| May. 19, 2025 | UPLOAD | PMI | Picard Medical, Inc. | ...rior comments are to comments in our May 5, 2025 letter. Amendment No. 2 to Registration Statement on Form S-1 filed May 9, 2025 Note 2. Summary of Significant Accounting Policies Revenue Recognition, page F-11 1. We see from your revised disclosure in response to our prior comment 1 that the hospital is your customer as it relates to the Syncardia TAH system (TAH kit) and C2... | Open Filing Company View | |
| May. 15, 2025 | UPLOAD | SI | SHOULDER INNOVATIONS, INC. | ...re sold separately or in combination with your implant systems, or if they are distributed for free to surgeons and hospitals. Explain to us your consideration for their impact in revenue recognition, as well as your basis for reclassifying them from cost of goods sold. In that regard, we note instruments account as your largest property and equipment item as shown in Note 4.... | Open Filing Company View | |
| May. 13, 2025 | UPLOAD | VIA | Via Transportation, Inc. | ...ter into a new agreement that provides similar registration rights. Consolidated Financial Statements Notes to Consolidated Financial Statements 2. Significant Accounting Policies Revenue Recognition Revenue Arrangements, page F-15 7. Clarify how the transaction price is allocated among your subscription services and professional services when these services are included in th... | Open Filing Company View | |
| May. 6, 2025 | UPLOAD | BTBT | Bit Digital, Inc | ...From Contracts with Customers Digital Asset Mining, page F-20 2. Please tell us, and revise your disclosure in future filings to specifically address the following concerning your revenue recognition policy under ASC 606 for mining bitcoin: Given that your mining pool contract can be terminated at any time by either party without penalty, tell us whether you believe the contra... | Open Filing Company View | |
| May. 5, 2025 | UPLOAD | FUSE | Fusemachines Inc. | ...accrued interest on principal that CSLM had outstanding as of December 31, 2023. Fusemachines Inc. Audited Financial Statements Note 2. Summary of Significant Accounting Policies Revenue Recognition, page F-35 3. Please revise to expand your revenue recognition policy disclosure to include sufficient information to enable users to more clearly understand the nature, amount, t... | Open Filing Company View | |
| Feb. 14, 2025 | UPLOAD | VOYG | Voyager Technologies, Inc./DE | ...to Item 303(b)(3) of Regulation S-K. For example, we note for certain contracts you use the cost-to-cost method and revenue is recognized based on your efforts toward satisfying a performance obligation relative to the total expected efforts, which is measured using the proportion of costs incurred to date to the total cost estimate-at- completion (EAC). We also note these projec... | Open Filing Company View | |
| Feb. 12, 2025 | UPLOAD | UCFI | CN Healthy Food Tech Group Corp. | ...n of Directors and Executive Officers, page 203 6.Please update to include compensation for fiscal year end December 31, 2024. Notes to Unaudited Consolidated Financial Statements Revenue Recognition - Wholesale distribution segment, page F-61 7.We note in your response to comment 39, your reference to TRG 46, and the revised disclosure on page F-61. Please clarify for us whet... | Open Filing Company View | |
| Jan. 31, 2025 | UPLOAD | EDHL | Everbright Digital Holding Ltd. | ...d in the related party balances table on page 91. Please revise to reconcile the difference. Notes to the consolidated financial statements Note 2. Significant accounting policies Revenue Recognition, page F-22 5.We read your response to prior comment 2, but we are not able to locate the revised disclosure on page F-9 or F-22. Please further revise your disclosure to include t... | Open Filing Company View | |
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