SSP Allocation & Residual-Cent Calculator
Allocate a transaction price by relative standalone selling price, see exactly where the residual cent goes, and get a monthly schedule that ends at 0.00 deferred. Runs in your browser.
Contract inputs
Performance obligations (3/10)
The last obligation in the list absorbs the residual cent. Use the arrow to reorder.
Results
Relative-SSP allocation
| Obligation | SSP | Weight | Line-by-line | Engine |
|---|---|---|---|---|
Implementation Point in time | $30,000.00 | 16.6667% | $16,666.67 | $16,666.67 |
Training Point in time | $30,000.00 | 16.6667% | $16,666.67 | $16,666.67 |
Platform subscription Ratable, 36 mo · absorbs residual | $120,000.00 | 66.6667% | $66,666.67 | $66,666.66 -$0.01 |
| Total | $180,000.00 | $100,000.01 | $100,000.00 |
Weights shown to 4 decimals. Allocation: transaction price × SSP ÷ total SSP, in integer arithmetic at 10^6 scale, rounded to cents.
Computed in your browser. Nothing you enter is sent to a server.
How the allocation works
ASC 606-10-32-28 sets the objective: allocate the transaction price to each performance obligation in an amount that depicts the consideration the entity expects to be entitled to for it. Paragraphs 32-29 and 32-31 do this on a relative standalone selling price basis at contract inception: each obligation receives transaction price × its SSP ÷ the sum of SSPs. Paragraphs 32-32 to 32-35 cover how to estimate an SSP when it is not directly observable, and 32-36 to 32-41 cover allocating a discount or variable consideration to specific obligations, which this calculator does not model.
The standard does not say which obligation gets the leftover cent when the rounded shares don't sum to the price. That is an accounting policy choice, and it should be written down and applied the same way every time. Soluqube's rule: compute in integer arithmetic at 10^6 scale, round each line to the cent, and give the last-listed obligation the transaction price minus the others. Ratable obligations get the floored monthly amount every month and the final month absorbs the remainder, so the schedule ties to the allocation and the deferred balance ends at 0.00.
A cent is far below materiality. The reason to settle it is mechanical: if the allocation or schedule doesn't sum to the contract, the deferred balance never reaches zero and someone books a plug that the next reviewer has to explain.
Worked example and policy wording: SSP Allocation Rounding in ASC 606: Where the Cent Goes.
Questions
What does this calculator do?
It allocates a contract's transaction price to up to 10 performance obligations in proportion to their standalone selling prices (ASC 606-10-32-31), shows which obligation absorbs the residual cent, and builds a month-by-month recognition schedule that ends at 0.00 deferred.
Why doesn't rounding each line add up to the contract price?
Each line is rounded to the cent on its own. $100,000 split by SSPs of 30,000 / 30,000 / 120,000 gives 16,666.67 + 16,666.67 + 66,666.67 = 100,000.01. The same happens over time: $100,000 over 36 months rounded every month gives 100,000.08.
Which obligation absorbs the residual cent?
The last obligation in the list. Every other line is rounded to the cent and the last one receives the transaction price minus the others, so the allocation sums exactly. In the schedule, the final month of each ratable obligation absorbs its leftover cents. Use the arrow to change which obligation is last.
Is this the residual approach to estimating SSP?
No. The residual approach (ASC 606-10-32-34(c)) is a method for estimating an SSP that is highly variable or uncertain. The residual cent is a rounding rule applied after SSPs are set. This calculator takes your SSPs as given.
How is GST handled for INR contracts?
Choose INR and the price is treated as excluding GST. 18% GST is kept out of the transaction price as a liability, computed once on the total, and spread across the months with the final month absorbing the remainder, so the GST column ties to the total. USD contracts carry no GST.
Is my data sent anywhere?
No. The calculation runs in your browser using the same integer arithmetic as the Soluqube engine. Nothing you type is sent to a server.
What does this calculator not cover?
Discounts or variable consideration allocated to specific obligations (ASC 606-10-32-36 to 32-41), different start months or terms per obligation, and contract modifications. It also does not estimate SSPs for you.
Run this on your real contracts — free design-partner seat
Send real contracts and get the relative-SSP allocation, a full-term schedule that ties to the cent, clause evidence (page + excerpt) per obligation, and a hashed evidence workpaper. 60 days free.
Patent Pending (App. No. 202621096305)