These 12 contracts are synthetic, from the repo's corpus, and were reviewed with the offline rules extractor, not a model, at commit 86f7af4. Source on GitHub

nimbus-of-beacon

ASC 606 review. 2 matters for judgment, 0 failed checks.

Customer Beacon Municipal Utilities AuthoritySupplier Nimbus Analytics, Inc.Currency USD Extractor rules

Matters for judgment

Step 2 · principal vs agent

Does the entity control the third-party good or service before it transfers to the customer? Gross revenue if so, net if not.

The contract includes goods or services supplied by a third party: Cartos Spatial Database licence, 12 months (third party)

affects Cartos Spatial Database licence, 12 months (third party)

Fees Item Fee Perpetual licence, Grid Analytics (200 users) USD 310,000 Maintenance and support, 12 months USD 62,000 On-site administrator training (4 days) USD 18,000 Cartos Spatial Database licence, 12 months (third…2 Fees · p.1
Cartos Spatial Database licence, 12 months (third party) USD 45,0002 Fees · p.1

Why this is not answered here: Control of a third-party good or service before transfer depends on the operating arrangement behind the contract -- inventory risk, pricing discretion, who is responsible for fulfilment.

Step 4 · ssp not observable

What is the standalone selling price of each obligation, and is it directly observable from separate sales? If not, which estimation approach applies?

4 performance obligations are sold together, so the transaction price has to be allocated between them on relative standalone selling price.

affects Perpetual licence, Grid Analytics (200 users); Maintenance and support, 12 months; On-site administrator training (4 days); Cartos Spatial Database licence, 12 months (third party)

Perpetual licence, Grid Analytics (200 users) USD 310,0002 Fees · p.1
Maintenance and support, 12 months USD 62,0002 Fees · p.1
On-site administrator training (4 days) USD 18,0002 Fees · p.1
Cartos Spatial Database licence, 12 months (third party) USD 45,0002 Fees · p.1

Why this is not answered here: Standalone selling price is what the entity would charge selling separately. A contract records what it charged this customer on this deal -- the two only coincide by accident.

Checks

CheckResultDetail
Both parties identified passed Nimbus Analytics, Inc. contracting with Beacon Municipal Utilities Authority.
Effective date identified passed Effective 2025-05-20.
Currency identified passed Amounts are stated in USD.
Fee schedule foots to the stated total passed 4 priced items sum to 435000, matching the stated total.
Every obligation carries a price passed All 4 identified obligations have a stated price.
Recognition pattern evidenced for each obligation not applicable No reading of how control transfers was attempted for: Perpetual licence, Grid Analytics (200 users), Maintenance and support, 12 months, On-site administrator training (4 days), Cartos Spatial Database licence, 12 months (third party). The offline extractor does not attempt it; run the model extractor to get an answer here.

Step 2 · Performance obligations

PromiseTypeStated priceList rateRecognition
Perpetual licence, Grid Analytics (200 users)
Perpetual licence, Grid Analytics (200 users) USD 310,0002 Fees · p.1
software license 310000 -- not evidenced
Maintenance and support, 12 months
Maintenance and support, 12 months USD 62,0002 Fees · p.1
support 62000 -- not evidenced
On-site administrator training (4 days)
On-site administrator training (4 days) USD 18,0002 Fees · p.1
training 18000 -- not evidenced
Cartos Spatial Database licence, 12 months (third party)
Cartos Spatial Database licence, 12 months (third party) USD 45,0002 Fees · p.1
third party resale 45000 -- not evidenced

Step 3 · Variable consideration

The transaction price is fixed by the document.

Supporting schedule

Step 1 · Is there a contract, and for how long?

Customer Beacon Municipal Utilities Authority extracted
("Nimbus") and Beacon Municipal Utilities Authority ("Customer"), a public body constituted under the laws of the State of Ohio.Preamble · p.1
Supplier Nimbus Analytics, Inc. extracted
ORDER FORM NA-OF-2025-0304 Perpetual Licence -- Nimbus Analytics, Inc. and Beacon Municipal Utilities This Order Form is entered into as of May 20, 2025 between Nimbus Analytics, Inc. ("Nimbus") and Beacon Municipal Uti…Preamble · p.1
Agreement type order_form extracted
ORDER FORM NA-OF-2025-0304 Perpetual Licence -- Nimbus Analytics, Inc. and Beacon Municipal Utilities This OrdPreamble · p.1
Amends not found
Effective date 2025-05-20 extracted
and Beacon Municipal Utilities This Order Form is entered into as of May 20, 2025 between Nimbus Analytics, Inc.Preamble · p.1
Stated term (months) 12 extracted
Maintenance and Support For twelve (12) months from delivery, Nimbus will provide telephone and email support during US business hours and will make available all corrective patches and version updates to the Software r…4 Maintenance and Support · p.1
Auto-renews not found
Termination for convenience not found
Termination notice (days) not found
Termination compensation not found

Step 3 · What is the transaction price?

Currency USD extracted
Fees Item Fee Perpetual licence, Grid Analytics (200 users) USD 310,000 Maintenance and support, 12 months USD 62,000 On-site administrator training (4 days) USD 18,000 Cartos Spatial Database licence, 12 months (third…2 Fees · p.1
Total fixed consideration 435000 extracted
Total USD 435,0002 Fees · p.1
Payment terms (net days) 45 extracted
Payment All fees are invoiced on delivery of the licence key and are payable within forty-five (45) days of the invoice date.6 Payment · p.2
Billing frequency not found
Upfront fee not found
Upfront fee refundable not found
Payment spread (months) not found

Step 2 / 4 · Options and third-party content

Renewal term (months) not found
Renewal price not found
Renewal described as discounted not found
Third-party components Fees Item Fee Perpetual licence, Grid Analytics (200 users) USD 310,000 Maintenance and support, 12 months USD 62,000 On-site administrator training (4 days) USD 18,000 Cartos Spatial Database licence, 12 months (third party) USD 45,000 Total USD 435,000 3. Third Party Software The Software requires extracted
Fees Item Fee Perpetual licence, Grid Analytics (200 users) USD 310,000 Maintenance and support, 12 months USD 62,000 On-site administrator training (4 days) USD 18,000 Cartos Spatial Database licence, 12 months (third…2 Fees · p.1