---
title: "ASC 340-40 Commission Amortization"
method: POST
path: "/v1/tools/amortize_asc606_commissions"
tags: ["TODO_TAGS_REVIEW", "TODO_AP2_EXPORT_REVIEW"]
---

# ASC 340-40 Commission Amortization

`POST /v1/tools/amortize_asc606_commissions`

## Request

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

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

## Request body

- object
  - `amortization_period_override_months` unknown
  - `contract_term_months` unknown
  - `impairment_indicators` boolean: type not evidenced by kernel source
  - `incremental_cost` unknown
  - `renewal_commensurate` boolean: type not evidenced by kernel source
  - `renewal_cost` unknown

## Response `200`

Successful tool execution result

- object
  - `amortization_period_months` integer
  - `annual_amortization` integer
  - `apply_expedient` boolean
  - `asc340_40_compliant` boolean
  - `carrying_amount` integer
  - `impairment_flag` boolean
  - `incremental_cost_test_passed` boolean
  - `monthly_amortization` integer
  - `not_legal_advice` string
  - `pii_note` string
  - `regulatory_basis` string
  - `renewal_treatment` string
  - `table_source` string
  - `table_version` string
  - `total_amortization_periods` integer

---

[API](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite.md) · [All operations](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/llms.txt) · [OpenAPI document](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/revisions/b462e4f5bb28?raw)