--- id: CON-ACC-BAT-005 name: Revenue Recognition Schedule feature: FEAT-ACC-BAT-05 product_area: accounting module: batches revision: 1 status: draft product_intent: proposed implementation_evidence: observed source_sha: services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 react-console: baf6dae382d6f41dce976c7f848667ccc37e076f definition: A revenue recognition schedule carries dated amounts that fiscal close releases from deferred revenue into earned revenue. owned_by: MOD-ACC-BAT synonyms: - deferred revenue schedule - recognition schedule not_to_be_confused_with: - Billing installment collection - Recurring intake timing facets: - name: Dated release amounts meaning: Divides the scheduled total into dates and amounts, with a final rounding residual. used_for: Following the plan for recognising deferred revenue. - name: Recognition span meaning: Uses the applicable configured strategy before service-period and annual fallbacks. used_for: Determining the scheduled dates and number of entries. - name: Shared revenue allocation meaning: Carries account shares released alongside each scheduled amount. used_for: Recognising split revenue in the appropriate accounts. - name: Correction plans meaning: Adds related schedules that adjust remaining unrecognised amounts using effective-date treatment. used_for: Reducing future recognition while preserving recognised history. - name: Recognition state and money meaning: Identifies unrecognised, recognised or void amounts in their schedule currency and posting context. used_for: Reading current deferred balances and recovery results. - name: Fiscal collection meaning: Connects recognition to the period’s deferred-revenue or cost-of-goods-sold batch. used_for: Recording releases and later system reversal. - name: Schedule reporting view meaning: Projects signed scheduled amounts with current-posting, account and customer context. used_for: Reviewing revenue detail and deferred-revenue reporting. relationships: - to: CON-ACC-BAT-003 statement: Posting ownership determines whether a schedule is current and how ordinary recovery affects it. provenance: test source: services-accounting:modules/batches/tests/integration/services/persistence/revenue-recognition-schedules.queries.integration.spec.js#reads the current schedule by its id, and none once its posting is not the current one - to: CON-ACC-BAT-004 statement: Fiscal recognition connects scheduled amounts to system ledger entries. provenance: test source: services-accounting:modules/batches/tests/integration/services/close/revenue-recognition.integration.spec.js#posts the entries in July's deferred revenue batch, named and dated as 1.0 did, with one entry per schedule entry - to: CON-ACC-BAT-001 statement: Fiscal close and reopening control the system collection’s accounting work. provenance: test source: services-accounting:modules/batches/tests/e2e/system-batches.e2e.spec.js#offers an administrator no action for the system batch lifecycle: - state: unrecognised meaning: Scheduled amounts await fiscal recognition. how_it_changes: Close recognises due amounts and completion recognises the schedule. - state: recognised meaning: All scheduled amounts have been recognised. how_it_changes: Fiscal reopening resets recognition for the applicable entries. - state: void meaning: Ordinary recovery has invalidated the open schedule. how_it_changes: A later posting creates a separate plan. acted_on_by: - CAP-ACC-BAT-019 - CAP-ACC-BAT-020 visible_to: - ACT-ACC-006 - ACT-ACC-007 - ACT-ACC-012 - ACT-ACC-013 evidence: - 'Examined pinned services-accounting (f47cb263): db/revenue-recognition-schedules.table.ts, revenue-schedule-entries.view.ts, services/rules/revenue-schedule-rules.ts, deferral-rules.ts, services/close/**, services/schedules/revenue-schedule-reads.ts; docs/accounting/revenue-schedules.md; docs/milestones/ACCT-M1-books-and-invoices.md (D12), ACCT-M3-batch-posting-and-ledger.md (the ruling of 2026-10-21 09:36 ET).' - 'Examined pinned react-console (baf6dae3): acceptance inventory CAP-ACC-BAT-014, 015; journeys ACT-ACC-0528 to 0533.' supersedes: [] --- # Revenue Recognition Schedule ## What It Is A revenue recognition schedule describes how a deferred amount becomes earned over time. Its dated entries connect the original deferred accounting result to later fiscal recognition. Staff can inspect the plan and its progress without treating every future month as an immediate ledger movement. The schedule belongs to the posting that created it, and recognition connects its entries to the fiscal system work that releases the deferred amount. ## What It Is Not A schedule is not the fiscal calendar, the recurring batch schedule or a payment plan. Those objects answer different questions about periods, intake timing and collection. A dated recognition entry is not yet a posted subledger entry merely because its date has arrived. Fiscal close performs recognition. A correction schedule is also distinct from editing an originating schedule in place: the correction records its own effect on the remaining deferred amount. ## How It Is Used A posted document with applicable deferral behavior creates a plan using the available strategy and line facts. Staff can inspect the line’s revenue view to see its schedules, dated entries and current balances. Subsequent memos and other corrections can create related schedules that adjust future recognition. Cash accounting uses a different originating event from accrual accounting, so the schedule must be interpreted alongside the accounting method and document relationship. Fiscal close collects eligible due amounts into system accounting work. That process can include earlier dated entries that were booked late, making the schedule’s date and the recognition period distinct pieces of context. Reopening a period takes back the selected recognition while preserving the system accounting history. Ordinary unposting instead affects the schedules owned by the posting being removed. These paths are explained by their capabilities and should not be collapsed into one generic reset operation. ## Its Facets Dated entries divide the scheduled amount and carry rounding treatment. Recognition period describes the span selected by the applicable strategy and fallback facts. Splits describe amounts released to other accounts alongside recognition. Correction facets describe related schedules for memos, refunds and write-offs, including effective-date treatment and remaining unrecognised amounts. Status and currency help staff distinguish planned, recognised and void accounting amounts. The fiscal system-batch facet connects recognition to period-close entries. Reporting exposes scheduled entries with their account, customer and current-posting context. These facets explain the object broadly; the schedule-generation and recognition capabilities remain the single home for calculations, limits and safeguards. ## How It Relates Posting owns originating and correction schedules. Subledger Entry records each recognition result created by fiscal close. Batch provides both the original transaction collection and the system collection used for recognition. Products supply deferral configuration, while Books and Month-end Close supply fiscal context and orchestration. Revenue reporting reads the resulting schedule facts without redefining them. ## What It Could Become The product should make the distinction between planned release, actual recognition and later correction easy to understand in one revenue view. It should resolve the tax-inclusive schedule disagreement before design relies on those totals. Effective-date fallback behavior and cash-basis origins also need focused acceptance evidence so the planned experience can explain them confidently.