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Revenue Recognition & R2R1 / 2

1 min lesson

Allocating with SSP

Compare two rows from "Allocating with SSP", then say when each one fits.

Step 1 of 2

Allocating with SSPwhere bundles get interesting

SSP is the price you would charge for an item sold on its own. When a deal bundles a platform subscription with discounted onboarding, you do not honor the line-item prices on the quote. You allocate the total contract price across obligations in proportion to their standalone values, which can move revenue between lines.

Recognition pattern
Over time
Example / SSP
Annual subscription / $100,000
Allocated price
$91,667
When it fits
The subscription service transfers continuously, so recognize it ratably over 12 months.
Recognition pattern
Point in time
Example / SSP
Onboarding / $20,000
Allocated price
$18,333
When it fits
The distinct onboarding service is satisfied at completion, so recognize it then.
Recognition pattern
Allocation check
Example / SSP
Contract SSP / $120,000
Allocated price
$110,000
When it fits
Use the total to confirm the allocated prices equal the discounted transaction price.

A $10k bundle discount allocates ~83% to the subscription and ~17% to onboarding by SSP ratio, not where the rep put it on the quote.