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Technology Alert — Challenges associated with applying the new revenue standard: Blend-and-extend modifications related to a cloud-based or hosted software arrangement

Published on: Dec 02, 2019

This Technology Alert discusses three alternatives for determining how to account for “blend-and-extend modifications” (i.e., modifications in which an entity and its customer agree to extend the contract term and “blend” the remaining original, higher contract rate with the lower rate of the extension period for the remainder of the combined term).

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