Free tool

Revenue recognition schedule calculator

Enter your contract lines and get a month-by-month ASC 606 recognition schedule — recognised revenue, cumulative revenue, deferred revenue and contract asset — with a CSV you can hand to your accountant. Nothing is sent anywhere; it all runs in your browser.

Contract lines

Add one line per performance obligation. For a ramp deal, add a line per contract year. For a bundle, add a line for the subscription and one for implementation or training.

Description Amount Start date Term (months) Recognition Billing Remove
Total contract value

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Recognition period

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Peak deferred revenue

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Peak contract asset

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Recognition schedule

Month by month, across every line on the contract.

Period Billed Recognized Cumulative Deferred revenue Contract asset Revenue
Total — —

This tool produces an illustrative schedule for planning and modelling. It is not accounting advice, and it does not make the judgement calls a real ASC 606 assessment requires — whether obligations are distinct, how a bundle discount should be allocated, or how variable consideration should be constrained. Check the output with your accountant before it reaches a set of books.

How the schedule is built

Recognition methods

  • Ratable — daily. The amount is spread across the exact days in each calendar month. A contract starting on the 14th recognises a partial first month.
  • Ratable — monthly. The amount is divided evenly by the term and one instalment is assigned to each month from the start month.
  • Point in time. The full amount lands in a single month — at the start or at the end of the term. Useful for training, hardware or a discrete deliverable.

Billing schedules

  • Upfront. The whole line is invoiced in the start month.
  • Annual, quarterly or monthly in advance. Invoiced at the start of each period.
  • Monthly in arrears. Invoiced at the end of each month — the usual treatment for usage charges.

Billing and recognition are deliberately independent. Where billing runs ahead you get deferred revenue; where recognition runs ahead you get a contract asset.

The terms behind the numbers

Definitions for everything this calculator touches.

Revenue recognition ASC 606 IFRS 15 Deferred revenue Revenue waterfall Performance obligation Standalone selling price (SSP) Ramp deal Minimum commitment Bookings, billings and revenue

Or stop rebuilding this every month

Bunny generates the recognition schedule from the contract itself — so upgrades, downgrades, ramps and credit notes update it automatically instead of invalidating last month's spreadsheet.

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FAQ

Frequently asked questions

What does this revenue recognition calculator do?
It turns contract lines into a month-by-month revenue recognition schedule. For each line you enter the amount, start date, term, a recognition method and a billing frequency, and it produces recognised revenue per month, cumulative revenue, the deferred revenue balance, and any contract asset where revenue has been earned ahead of billing. The schedule can be exported as CSV.
What is the difference between daily and monthly ratable recognition?
Daily ratable spreads the contract amount across the exact number of days in each calendar month, so a contract starting mid-month recognises a partial amount in its first and last months. Monthly ratable divides the amount evenly by the number of months in the term and assigns one equal instalment to each month from the start month. Daily is more precise; monthly is simpler and common where contracts start on the first of a month.
How do I model a ramp deal?
Add one line per contract year with that year's amount, start date and a twelve-month term. Note that under ASC 606, where the same service is delivered throughout the term, revenue is usually recognised evenly across the whole contract rather than following the stepped billing — so compare the stepped view against a single line covering the full term at total contract value.
How do I model a bundle with implementation services?
Add the subscription as one line and the implementation as another, each with its own recognition method — typically ratable for the subscription and point in time or short-term ratable for implementation. Bear in mind that ASC 606 requires a bundle discount to be allocated across performance obligations in proportion to their standalone selling prices, so allocate before entering the amounts.
What is a contract asset and why does it appear?
A contract asset, or unbilled receivable, arises when you have recognised revenue for service delivered but have not yet invoiced it — common on contracts billed monthly in arrears or on ramped contracts recognised evenly. It is the mirror image of deferred revenue, which arises when you have invoiced ahead of delivery.
Is this accounting advice?
No. The calculator produces an illustrative schedule for planning and modelling. It does not make the judgements a real ASC 606 assessment requires, such as whether performance obligations are distinct, how to allocate a bundle discount, or how to constrain variable consideration. Check the output with your accountant before it reaches a set of books.