TODO_TAGS_REVIEW
TODO_AP2_EXPORT_REVIEW

ASC 340-40 Commission Amortization

Computes ASC 340-40-25-4 practical expedient (contract_term_months <= 12 -> expense immediately, apply_expedient=true) and full straight-line amortization schedules for longer-term capitalized incremental costs of obtaining a contract under ASC 606. Returns apply_expedient (bool), monthly_amortization, cumulative_amortized_pct, and remaining_book_value per commission line. Zero PII by construction.

Tool URL: https://ainumbers.co/chaingraph/art-265-amortize-asc606-commissions.html

post/v1/tools/amortize_asc606_commissions

Request

  • Base URL: https://ainumbers.co
  • URL: https://ainumbers.co/v1/tools/amortize_asc606_commissions
  • Auth: none declared

Request body

amortization_period_override_monthsunknown
contract_term_monthsunknown
impairment_indicatorsboolean

type not evidenced by kernel source

incremental_costunknown
renewal_commensurateboolean

type not evidenced by kernel source

renewal_costunknown

Response

Successful tool execution result

amortization_period_monthsinteger
annual_amortizationinteger
apply_expedientboolean
asc340_40_compliantboolean
carrying_amountinteger
impairment_flagboolean
incremental_cost_test_passedboolean
monthly_amortizationinteger
not_legal_advicestring
pii_notestring
regulatory_basisstring
renewal_treatmentstring
table_sourcestring
table_versionstring
total_amortization_periodsinteger

Changes

No recorded changes to this operation across all 1 revision of this API.