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Searching for all of: "revenue recognition" , "asc 606" and "performance obligation"
| Date | Type | Ticker | Company | Matched Terms | Snippet | Open |
|---|---|---|---|---|---|---|
| Mar. 27, 2026 | CORRESP | NOV | NOV Inc. | ...Company evaluated whether its product and service offerings represent distinct groupings with materially different characteristics and also considered the illustrative guidance in ASC 606-10-55-89 through 55-91 in determining the appropriate level of disaggregation. This assessment included both qualitative and quantitative factors, including the nature of our prod... | Open Filing Company View | |
| Mar. 18, 2026 | CORRESP | ELTP | ELITE PHARMACEUTICALS INC /NV/ | ...en to such terms in the Form 10-K. Form 10-K for the Fiscal Year Ended March 31, 2025 Notes to Consolidated Financial Statements Note 1. Summary of Significant Accounting Policies Revenue Recognition, page F-8 1. We note your disaggregation of revenue disclosure provided on page F-9 as well as the information provided in your February 20, 2024 response letter, specifically you... | Open Filing Company View | |
| Mar. 4, 2026 | UPLOAD | ELTP | ELITE PHARMACEUTICALS INC /NV/ | ..., we may have additional comments. Form 10-K for the Fiscal Year Ended March 31, 2025 Notes to Consolidated Financial Statements Note 1. Summary of Significant Accounting Policies Revenue Recognition, page F-8 We note your disaggregation of revenue disclosure provided on page F-9 as well as the information provided in your February 20, 2024 response letter, specifically your r... | Open Filing Company View | |
| Oct. 7, 2025 | CORRESP | EHTH | eHealth, Inc. | ...lude both fixed and variable amounts, and is therefore, computed using the estimated constrained lifetime value (“LTV”) of commissions that we expect to receive in accordance with ASC 606-10-32-8, ASC 606-10-32-11, 32-12 and 32-14. We recognize revenue for plans approved during the reporting period by applying the estimated constrained LTV at the time of approval f... | Open Filing Company View | |
| Sep. 9, 2025 | UPLOAD | BAM | Brookfield Asset Management Ltd. | ...re clearly describe the priority distribution terms of each class of equity interest that results in a material amount of net income being attributed to non-controlling interests. Revenue Recognition - Incentive fees, page 16 We note your disclosure on pages 50 and 51 that incentive management fees are presented in “Revenues-Incentive Fees” and in “Other Revenues” in the conde... | Open Filing Company View | |
| Sep. 9, 2025 | CORRESP | CDTG | CDT Environmental Technology Investment Holdings Ltd | ...ns are credible and expects to collect the remaining balance of the December 31, 2024 accounts receivable on or before December 31, 2026. Please explain to us how you applied FASB ASC 606-10, subparagraphs 25-1(e), 55- 3A through 55-3C, and 25-5 through 25-7, in assessing the probability that you would collect substantially all of the consideration to which you wer... | Open Filing Company View | |
| Sep. 8, 2025 | CORRESP | PSTG | Everpure, Inc. | ...n arrangements for each period presented to support your assumptions. • Describe how ARR differs from GAAP revenue and specifically address any adjustments made in accordance with ASC 606. • Disclose whether ARR is indicative of future revenue and if not, how it may differ. Response: We respectfully acknowledge the Staff’s comment, and, in response to the comment,... | Open Filing Company View | |
| 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 | |
| Sep. 3, 2025 | CORRESP | IRMD | IRADIMED CORP | ...year manufacturer’s warranty period. Revenue from extended warranty contracts is deferred at the time of sale and recognized ratably over the contract term per the requirements of ASC 606-10. The related deferred revenue is recorded as a component of current and long-term liabilities in the Company’s consolidated balance sheets. The extended warranty products hav... | Open Filing Company View | |
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