medium · Financial Accounting revenue-recognition

A tech company provides a cloud subscription with a base fee of $200,000. The contract includes a variable performance bonus of $50,000 if uptime exceeds 99.9%. Management estimates a 80% probability of achieving this uptime and a 20% probability of failing.

Using the expected value method under ASC 606, what is the transaction price?

  1. $225,000
  2. $200,000
  3. $250,000
  4. $240,000

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