RevRec brainstorm · ASC scenarios · ASC 606 scenario catalog

20 — ASC 606 scenario catalog (exhaustive constraints + examples)

Generated: 2026-07-31T07:18:31Z Source inventory: _scratch_asc606_examples.json (Grant Thornton LLP — Revenue from Contracts with Customers ASC 606 Updated (Jan 2022)) Focus: scenarios only — bake into engine tests later.

How to read

Column Meaning
A606 id Stable scenario id for this product
Coverage covered = engine S0x and useful smoke; partial = one side or weak S05–S08; new = neither; smoke_only = RevRec smoke only; deferred_low_relevance = low SaaS relevance; out_of_scope = not for CB SaaS RevRec
Engine Next engine catalog (04)
RevRec smoke Existing revanu smoke case id or tag:…

Coverage counts (all rows)

Status Count
partial 26
covered 22
new 22
deferred_low_relevance 21
out_of_scope 10
smoke_only 2

FASB examples by SaaS relevance: {'medium': 11, 'high': 26, 'none': 10, 'low': 21}

1. Must-have constraints (rules → scenarios)

Every row is a required product scenario family even when no numbered FASB Example exists.

A606 id Constraint ASC refs Coverage Engine RevRec smoke Notes
A606-C-five_steps Five-step revenue recognition model 606-10-05-4, 606-10-25-1, 606-10-25-14, 606-10-32-2, 606-10-32-28, 606-10-25-23 covered S01, S02 plan-types, tag:sales-orders Identify contract → POs → TP → allocate → recognize; every SaaS flow must map to
A606-C-contract_existence_25_1 Contract existence criteria (incl. collectibility) 606-10-25-1, 606-10-25-2, 606-10-25-3, 606-10-25-4, 606-10-25-5, 606-10-25-6, 606-10-25-7, 606-10-55-3A new — — Approval, rights, payment terms, commercial substance, collectibility; free tria
A606-C-mod_separate_25_12 Contract modification — separate contract (distinct goods + SSP) 606-10-25-12 covered S03 contract-term-modification, tag:modification Add-on at standalone selling price → account as separate contract; no reallocati
A606-C-mod_termination_25_13 Contract modification — termination of old + creation of new / remaining goods 606-10-25-13 covered S03 prospective-modification, simple-mod, tag:modification 25-13(a) remaining goods distinct → prospective; 25-13(b) not distinct → cumulat
A606-C-series_25_14 Series of distinct goods or services as a single performance obligation 606-10-25-14, 606-10-25-15, 606-10-55-157B covered S01, S02 plan-types, tag:recognition-plan Recurring SaaS access often a series; affects mod accounting and VC allocation.
A606-C-distinct_25_19_21 Distinct goods/services (capable of being distinct + separately identifiable) 606-10-25-19, 606-10-25-20, 606-10-25-21, 606-10-25-22 partial S06 perf-obligations-contract-term License vs PCS/updates bundling; implementation services.
A606-C-over_time_25_27 Performance obligations satisfied over time 606-10-25-27, 606-10-25-28, 606-10-25-29, 606-10-25-30, 606-10-55-5 covered S01, S02 plan-types, tag:recognition-plan SaaS stand-ready typically 25-27(a); measure progress 25-31–25-37.
A606-C-measure_progress Measuring progress toward complete satisfaction (output/input/time) 606-10-25-31, 606-10-25-32, 606-10-25-33, 606-10-25-36, 606-10-25-37, 606-10-55-16 covered S01, S08 plan-types, tag:service-delivery Ratable time-elapsed for stand-ready subscriptions; usage for consumption-based.
A606-C-variable_consideration_32_5 Estimating variable consideration (expected value / most likely) 606-10-32-5, 606-10-32-6, 606-10-32-7, 606-10-32-8, 606-10-32-9 partial S07 cb-metered Usage, credits, refunds, volume tiers, SLA credits, price concessions.
A606-C-vc_constraint_32_11 Constraint on variable consideration (reversal risk) 606-10-32-11, 606-10-32-12, 606-10-32-13, 606-10-32-14 partial S07 — Include VC only to extent highly probable no significant revenue reversal.
A606-C-tp_changes_32_42 Changes in the transaction price (allocation updates) 606-10-32-42, 606-10-32-43, 606-10-32-44, 606-10-32-45 covered S03, S04 tag:modification, tag:credit-note True-ups after estimate changes; interaction with satisfied POs and mods.
A606-C-allocation_ssp_32_28 Allocate transaction price on relative standalone selling price 606-10-32-28, 606-10-32-29, 606-10-32-31, 606-10-32-32, 606-10-32-33, 606-10-32-34 partial S06 tag:ssp, listPriceSSP SSP observable vs estimate (market/cost+/residual); Chargebee multi-element core
A606-C-discount_allocation_32_36 Allocating a discount to one or more (but not all) POs 606-10-32-36, 606-10-32-37, 606-10-32-38 partial S06 tag:ssp When discount exception criteria met vs proportionate allocation.
A606-C-vc_allocation_32_39 Allocating variable consideration to specific POs / distinct goods in a series 606-10-32-39, 606-10-32-40, 606-10-32-41 partial S07 cb-metered Usage fees to period in series; contingent amounts to specific deliverables.
A606-C-contract_balances_45 Contract balances presentation (receivable, contract asset, contract liability) 606-10-45-1, 606-10-45-2, 606-10-45-3, 606-10-45-4, 606-10-45-5 covered S01, S02 tag:deferred-revenue, deferred-revenue-adj Prepaid SaaS → contract liability; milestone/unbilled → contract asset vs AR.
A606-C-rpo_50_13 Remaining performance obligations disclosures 606-10-50-13, 606-10-50-14, 606-10-50-14A, 606-10-50-15 new — — Backlog / deferred revenue waterfall disclosures; practical expedients.
A606-C-material_right_55_41 Customer options / material rights 606-10-55-41, 606-10-55-42, 606-10-55-43, 606-10-55-44, 606-10-55-45 new — — Renewal discounts, free months, upgrade credits, loyalty; allocate TP to option.
A606-C-upfront_fees_55_50 Nonrefundable upfront fees 606-10-55-50, 606-10-55-51, 606-10-55-52, 606-10-55-53 new — — Setup/onboarding fees often advance payment for future services / material right
A606-C-licensing_55_54 Licensing IP (functional vs symbolic; sales-based royalties) 606-10-55-54, 606-10-55-58, 606-10-55-62, 606-10-55-63, 606-10-55-65 new — — On-prem license PIT vs SaaS access over time; usage royalty exception.
A606-C-right_of_return_55_22 Sale with a right of return / refunds 606-10-55-22, 606-10-55-23, 606-10-55-24, 606-10-55-25, 606-10-55-26, 606-10-55-27, 606-10-55-28, 606-10-55-29 covered S04 tag:credit-note, voided-invoice Money-back guarantees, refund liability, breakage interaction.
A606-C-principal_agent_55_36 Principal versus agent 606-10-55-36, 606-10-55-37, 606-10-55-38, 606-10-55-39, 606-10-55-40 new — — Marketplace / partner resale / gross vs net presentation.
A606-C-combine_contracts_25_9 Combining contracts 606-10-25-9 new — — Same customer, near-simultaneous negotiation, single commercial objective / pric
A606-C-breakage_55_46 Customers’ unexercised rights (breakage) 606-10-55-46, 606-10-55-47, 606-10-55-48, 606-10-55-49 new — — Unused credits, prepaid unused capacity, gift-card-like SaaS credits.

2. FASB Illustrative Examples → scenarios

2.1 High + medium SaaS relevance (in product scope)

A606 id FASB Title ASC Coverage Engine RevRec smoke Why / notes
A606-E-1 Example 1 Collectibility of the Consideration 606-10-55-95 through 55-98L new — — collectibility gate for contract existence; SaaS prepaid mitigates
A606-E-2 Example 2 Consideration Is Not the Stated Price—Implicit Price Concession 606-10-55-99 through 55-101 partial — tag:credit-note implicit concessions / VC vs credit risk
A606-E-3 Example 3 Implicit Price Concession 606-10-55-102 through 55-105 partial — tag:credit-note implicit price concessions as variable consideration
A606-E-4 Example 4 Reassessing the Criteria for Identifying a Contract 606-10-55-106 through 55-108 new — — contract reassessment when collectibility fails later
A606-E-5 Example 5 Modification of a Contract for Goods 606-10-55-109 through 55-116 covered S03 tag:modification, contract-term-modification mod as separate contract vs termination+new (25-12/25-13)
A606-E-6 Example 6 Change in the Transaction Price after a Contract Modification 606-10-55-117 through 55-124 covered S03 tag:modification, prospective-modification TP change after mod; allocation updates
A606-E-7 Example 7 Modification of a Services Contract 606-10-55-125 through 55-128 covered S03 simple-mod, prospective-modification, tag:modification service/subscription mod; prospective vs catch-up
A606-E-8 Example 8 Modification Resulting in a Cumulative Catch-Up Adjustment to Revenue 606-10-55-129 through 55-133 new — — cumulative catch-up method for partially satisfied PO mods
A606-E-10 Example 10 Goods and Services Are Not Distinct 606-10-55-137 through 55-140B partial — perf-obligations-contract-term significant integration → single PO (bundling)
A606-E-11 Example 11 Determining Whether Goods or Services Are Distinct 606-10-55-141 through 55-150 partial S06 perf-obligations-contract-term, tag:ssp software license + install + updates + support distinctness
A606-E-12 Example 12 Explicit and Implicit Promises in a Contract 606-10-55-151 through 55-157A new — — implicit promises from customary practices
A606-E-12A Example 12A Series of Distinct Goods or Services 606-10-55-157B through 55-157E covered S01, S02 plan-types, tag:recognition-plan, service-delivery-ratable series guidance (25-14(b)); hotel mgmt / recurring services
A606-E-13 Example 13 Customer Simultaneously Receives and Consumes the Benefits 606-10-55-159 through 55-160 covered S01, S02 plan-types, tag:recognition-plan over-time criterion (a); payroll/recurring SaaS-like services
A606-E-14 Example 14 Assessing Alternative Use and Right to Payment 606-10-55-161 through 55-164 new — — over-time criterion (c); consulting / termination payment
A606-E-18 Example 18 Measuring Progress When Making Goods or Services Available 606-10-55-184 through 55-186 partial S06 tag:ssp, listPriceSSP, auto-create-ssp stand-ready / time-based progress (health club ≈ SaaS access)
A606-E-20 Example 20 Penalty Gives Rise to Variable Consideration 606-10-55-194 through 55-196 partial S07 cb-metered penalties/SLAs as variable consideration
A606-E-21 Example 21 Estimating Variable Consideration 606-10-55-197 through 55-200 partial S07 cb-metered expected value vs most likely amount
A606-E-23 Example 23 Price Concessions 606-10-55-208 through 55-215 partial S07 cb-metered expected price concessions / VC estimation
A606-E-24 Example 24 Volume Discount Incentive 606-10-55-216 through 55-220 partial S07 tag:credit-note retrospective volume discounts; VC + constraint
A606-E-25 Example 25 Management Fees Subject to the Constraint 606-10-55-221 through 55-225 partial S06 tag:ssp, no-allocation-mod VC constraint (32-11); performance fees
A606-E-32 Example 32 Consideration Payable to a Customer 606-10-55-252 through 55-254 partial — tag:multi-currency credits/payables to customer vs distinct purchase
A606-E-33 Example 33 Allocation Methodology 606-10-55-256 through 55-258 covered S01, S02 plan-types, fixed-30x360-plan, tag:recognition-plan relative SSP allocation (core Step 4)
A606-E-34 Example 34 Allocating a Discount 606-10-55-259 through 55-268 partial S08 tag:service-delivery, service-delivery-ratable discount allocation exception to specific POs
A606-E-35 Example 35 Allocation of Variable Consideration 606-10-55-270 through 55-279 partial S08 tag:service-delivery VC allocation to specific POs / series
A606-E-36 Example 36 Incremental Costs of Obtaining a Contract 340-40-55-2 through 55-4 (ASC 606 list Ex 36; body in 340-40 Ex 1) new — — sales commissions capitalization (SaaS CAC)
A606-E-38 Example 38 Contract Liability and Receivable 606-10-55-284 through 55-286 covered S02 tag:deferred-revenue, unearned-by-customer, deferred-revenue-adj contract liability vs receivable; cancellable vs noncancellable
A606-E-39 Example 39 Contract Asset Recognized for the Entity’s Performance 606-10-55-287 through 55-290 covered S01 tag:deferred-revenue, deferred-unbilled-by-item contract asset when performance precedes unconditional right
A606-E-40 Example 40 Receivable Recognized for the Entity’s Performance 606-10-55-291 through 55-294 covered S02, S01 tag:deferred-revenue, billing-by-contract receivable when unconditional right to consideration
A606-E-41 Example 41 Disaggregation of Revenue—Quantitative Disclosure 606-10-55-296 through 55-297 new — — disaggregated revenue disclosures
A606-E-42 Example 42 Disclosure of the Transaction Price Allocated to the Remaining Performance Obligations 606-10-55-298 through 55-305 new — — RPO / backlog quantitative disclosure (50-13)
A606-E-43 Example 43 Disclosure of the Transaction Price Allocated to the Remaining Performance Obligations—Qualitative Disclosure 606-10-55-306 through 55-307 partial — tag:export RPO qualitative disclosure / practical expedients
A606-E-49 Example 49 Option That Provides the Customer with a Material Right (Discount Voucher) 606-10-55-336 through 55-339 new — — material right / future discount option
A606-E-50 Example 50 Option That Does Not Provide the Customer with a Material Right (Additional Goods or Services) 606-10-55-340 through 55-342 new — — option at SSP → not a material right
A606-E-51 Example 51 Option That Provides the Customer with a Material Right (Renewal Option) 606-10-55-343 through 55-352 new — — renewal options / discounted renewals (SaaS)
A606-E-52 Example 52 Customer Loyalty Program 606-10-55-353 through 55-356 new — — loyalty points as material right PO
A606-E-53 Example 53 Nonrefundable Upfront Fee 606-10-55-358 through 55-360 new — — setup/activation fees deferred over expected relationship
A606-E-54 Example 54 Right to Use Intellectual Property 606-10-55-362 through 55-363 new — — functional software license = point-in-time (with Ex 11 facts)

2.2 Low relevance (deferred — keep on backlog)

A606 id FASB Title Coverage Notes
A606-E-16 Example 16 Enforceable Right to Payment for Performance Completed to Date deferred_low_relevance termination payment schedule vs right-to-payment test
A606-E-22 Example 22 Right of Return deferred_low_relevance product returns; refund liability vs revenue
A606-E-26 Example 26 Significant Financing Component and Right of Return deferred_low_relevance significant financing + returns
A606-E-28 Example 28 Determining the Discount Rate deferred_low_relevance financing discount rate
A606-E-29 Example 29 Advance Payment and Assessment of Discount Rate deferred_low_relevance customer prepayment financing component
A606-E-30 Example 30 Advance Payment deferred_low_relevance advance payment with no significant financing
A606-E-31 Example 31 Entitlement to Noncash Consideration deferred_low_relevance noncash consideration measurement
A606-E-37 Example 37 Costs That Give Rise to an Asset deferred_low_relevance fulfillment cost capitalization
A606-E-44 Example 44 Warranties deferred_low_relevance assurance vs service-type warranty
A606-E-45 Example 45 Arranging for the Provision of Goods or Services (Entity Is an Agent) deferred_low_relevance agent / marketplace
A606-E-46 Example 46 Promise to Provide Goods or Services (Entity Is a Principal) deferred_low_relevance principal indicators
A606-E-46A Example 46A Promise to Provide Goods or Services (Entity Is a Principal) deferred_low_relevance principal—underlying service vs right
A606-E-47 Example 47 Promise to Provide Goods or Services (Entity Is a Principal) deferred_low_relevance principal—airline tickets inventory risk
A606-E-48 Example 48 Arranging for the Provision of Goods or Services (Entity Is an Agent) deferred_low_relevance agent arrangement
A606-E-48A Example 48A Entity Is a Principal and an Agent in the Same Contract deferred_low_relevance mixed principal/agent in one contract
A606-E-55 Example 55 License of Intellectual Property deferred_low_relevance license recognition pattern (pre-/post-ASU 2016-10 nuance)
A606-E-58 Example 58 Access to Intellectual Property deferred_low_relevance symbolic IP right-to-access over time
A606-E-59 Example 59 Right to Use Intellectual Property deferred_low_relevance music/recording license; Case B renewal timing
A606-E-60 Example 60 Sales-Based Royalty Promised in Exchange for a License of Intellectual Property and Other Goods and Services deferred_low_relevance sales-based royalty exception when license predominant
A606-E-61A Example 61A Right to Use Intellectual Property deferred_low_relevance functional IP right-to-use (ASU 2016-10)
A606-E-61B Example 61B Distinguishing Multiple Licenses from Attributes of a Single License deferred_low_relevance multiple licenses vs attributes of one license

2.3 Out of scope for CB SaaS RevRec

A606 id FASB Title Notes
A606-E-9 Example 9 Unapproved Change in Scope and Price construction unapproved change orders/claims
A606-E-15 Example 15 Asset Has No Alternative Use to the Entity specialized satellite / construction-like
A606-E-17 Example 17 Assessing Whether a Performance Obligation Is Satisfied at a Point in Time or Over Time multi-unit residential real estate
A606-E-19 Example 19 Uninstalled Materials construction refurbishment / elevators
A606-E-27 Example 27 Withheld Payments on a Long-Term Contract construction retainage / financing assessment
A606-E-56 Example 56 Identifying a Distinct License pharma license + manufacturing collaboration
A606-E-57 Example 57 Franchise Rights franchise symbolic IP + goods
A606-E-61 Example 61 Access to Intellectual Property sports team name/logo symbolic IP
A606-E-62 Example 62 Repurchase Agreements call/put repurchase financing or lease
A606-E-63 Example 63 Bill-and-Hold Arrangements bill-and-hold product delivery

3. Product / Chargebee scenarios (bridge)

Concrete CB-shaped scenarios that exercise the constraints above.

A606 id Title Coverage Engine RevRec smoke Notes
A606-P01 Prepaid annual SaaS — bill then ratable recognize covered S02 plan-types, billing-by-contract
A606-P02 Recognize-before-bill — contract asset / unbilled partial S01 deferred-unbilled-by-item, tag:deferred-revenue
A606-P03 Prospective upgrade mid-term (CB subscription change) covered S03 prospective-modification, simple-mod
A606-P04 Credit note reduces unrecognized / deferred first covered S04 creditnote-scenarios, tag:credit-note
A606-P05 Cancellation / terminate remaining obligation partial S05 tag:termination, prospective-modification S05 todo in engine catalog; smoke has termination sheets
A606-P06 Multi-PO relative SSP allocation partial S06 tag:ssp, listPriceSSP, no-allocation-mod S06 later; smoke has SSP cases
A606-P07 Usage / metered variable consideration + constraint partial S07 cb-metered
A606-P08 Delivery / proportional performance partial S08 tag:service-delivery, service-delivery-ratable
A606-P09 Proration calendars (true days / 30/360 / inclusive flags) covered S01 plan-types, fixed-30x360-plan, tag:recognition-plan Policy concreteness beyond ASC text
A606-P10 Prior-period adjustment after hard lock partial — tag:ppa, simple-mod
A606-P11 Pause / resume recognition mid-term smoke_only — pause-revenue
A606-P12 Voided invoice / billing reversal without inventing POs smoke_only — voided-invoice, tag:voided-invoice

4. Gap backlog (actionable new / weak partial)

Prioritize these for numeric scenario cards next (still design-only).

A606 id Kind Title Coverage Missing
A606-C-contract_existence_25_1 constraint Contract existence criteria (incl. collectibility) new engine numeric card, no smoke quarry
A606-C-distinct_25_19_21 constraint Distinct goods/services (capable of being distinct + separat partial engine numeric card
A606-C-variable_consideration_32_5 constraint Estimating variable consideration (expected value / most lik partial engine numeric card
A606-C-vc_constraint_32_11 constraint Constraint on variable consideration (reversal risk) partial engine numeric card, no smoke quarry
A606-C-allocation_ssp_32_28 constraint Allocate transaction price on relative standalone selling pr partial engine numeric card
A606-C-discount_allocation_32_36 constraint Allocating a discount to one or more (but not all) POs partial engine numeric card
A606-C-vc_allocation_32_39 constraint Allocating variable consideration to specific POs / distinct partial engine numeric card
A606-C-rpo_50_13 constraint Remaining performance obligations disclosures new engine numeric card, no smoke quarry
A606-C-material_right_55_41 constraint Customer options / material rights new engine numeric card, no smoke quarry
A606-C-upfront_fees_55_50 constraint Nonrefundable upfront fees new engine numeric card, no smoke quarry
A606-C-licensing_55_54 constraint Licensing IP (functional vs symbolic; sales-based royalties) new engine numeric card, no smoke quarry
A606-C-principal_agent_55_36 constraint Principal versus agent new engine numeric card, no smoke quarry
A606-C-combine_contracts_25_9 constraint Combining contracts new engine numeric card, no smoke quarry
A606-C-breakage_55_46 constraint Customers’ unexercised rights (breakage) new engine numeric card, no smoke quarry
A606-E-1 fasb_example Collectibility of the Consideration new engine numeric card, no smoke quarry
A606-E-2 fasb_example Consideration Is Not the Stated Price—Implicit Price Concess partial engine numeric card
A606-E-3 fasb_example Implicit Price Concession partial engine numeric card
A606-E-4 fasb_example Reassessing the Criteria for Identifying a Contract new engine numeric card, no smoke quarry
A606-E-8 fasb_example Modification Resulting in a Cumulative Catch-Up Adjustment t new engine numeric card, no smoke quarry
A606-E-10 fasb_example Goods and Services Are Not Distinct partial engine numeric card
A606-E-11 fasb_example Determining Whether Goods or Services Are Distinct partial engine numeric card
A606-E-12 fasb_example Explicit and Implicit Promises in a Contract new engine numeric card, no smoke quarry
A606-E-14 fasb_example Assessing Alternative Use and Right to Payment new engine numeric card, no smoke quarry
A606-E-18 fasb_example Measuring Progress When Making Goods or Services Available partial engine numeric card
A606-E-20 fasb_example Penalty Gives Rise to Variable Consideration partial engine numeric card
A606-E-21 fasb_example Estimating Variable Consideration partial engine numeric card
A606-E-23 fasb_example Price Concessions partial engine numeric card
A606-E-24 fasb_example Volume Discount Incentive partial engine numeric card
A606-E-25 fasb_example Management Fees Subject to the Constraint partial engine numeric card
A606-E-32 fasb_example Consideration Payable to a Customer partial engine numeric card
A606-E-34 fasb_example Allocating a Discount partial engine numeric card
A606-E-35 fasb_example Allocation of Variable Consideration partial engine numeric card
A606-E-36 fasb_example Incremental Costs of Obtaining a Contract new engine numeric card, no smoke quarry
A606-E-41 fasb_example Disaggregation of Revenue—Quantitative Disclosure new engine numeric card, no smoke quarry
A606-E-42 fasb_example Disclosure of the Transaction Price Allocated to the Remaini new engine numeric card, no smoke quarry
A606-E-43 fasb_example Disclosure of the Transaction Price Allocated to the Remaini partial engine numeric card
A606-E-49 fasb_example Option That Provides the Customer with a Material Right (Dis new engine numeric card, no smoke quarry
A606-E-50 fasb_example Option That Does Not Provide the Customer with a Material Ri new engine numeric card, no smoke quarry
A606-E-51 fasb_example Option That Provides the Customer with a Material Right (Ren new engine numeric card, no smoke quarry
A606-E-52 fasb_example Customer Loyalty Program new engine numeric card, no smoke quarry
A606-E-53 fasb_example Nonrefundable Upfront Fee new engine numeric card, no smoke quarry
A606-E-54 fasb_example Right to Use Intellectual Property new engine numeric card, no smoke quarry
A606-P05 product Cancellation / terminate remaining obligation partial engine numeric card
A606-P06 product Multi-PO relative SSP allocation partial engine numeric card
A606-P07 product Usage / metered variable consideration + constraint partial engine numeric card
A606-P08 product Delivery / proportional performance partial engine numeric card
A606-P10 product Prior-period adjustment after hard lock partial engine numeric card
A606-P11 product Pause / resume recognition mid-term smoke_only engine numeric card
A606-P12 product Voided invoice / billing reversal without inventing POs smoke_only engine numeric card

5. Traceability: Engine S0x → A606

Engine Maps from (sample)
S01 A606-C-five_steps, A606-C-series_25_14, A606-C-over_time_25_27, A606-C-measure_progress, A606-C-contract_balances_45, A606-E-12A, A606-E-13, A606-E-33, A606-E-39, A606-E-40, A606-P02, A606-P09
S02 A606-C-five_steps, A606-C-series_25_14, A606-C-over_time_25_27, A606-C-contract_balances_45, A606-E-12A, A606-E-13, A606-E-33, A606-E-38, A606-E-40, A606-P01
S03 A606-C-mod_separate_25_12, A606-C-mod_termination_25_13, A606-C-tp_changes_32_42, A606-E-5, A606-E-6, A606-E-7, A606-P03
S04 A606-C-tp_changes_32_42, A606-C-right_of_return_55_22, A606-P04
S05 A606-P05
S06 A606-C-distinct_25_19_21, A606-C-allocation_ssp_32_28, A606-C-discount_allocation_32_36, A606-E-11, A606-E-18, A606-E-25, A606-P06
S07 A606-C-variable_consideration_32_5, A606-C-vc_constraint_32_11, A606-C-vc_allocation_32_39, A606-E-20, A606-E-21, A606-E-23, A606-E-24, A606-P07
S08 A606-C-measure_progress, A606-E-34, A606-E-35, A606-P08

6. Next deepen (still scenarios)

  1. For each new / high-priority partial, write a numeric Given/When/Then card (like S01–S04).
  2. Mark S05–S08 as specified when cards exist.
  3. Do not treat smoke sheet shapes as ASC correctness — only accounting equality.