Media & Publishing / Revenue
Bundle Revenue Allocation ~ (aliases: SSP allocation, print/digital bundle split, multi-element allocation)
When one subscription payment buys several things (print delivery, digital access, an ad-free tier, an events pass), how that single price gets divided among them for revenue reporting.
The fork, why two teams get different numbers
The counting of bundle UNITS is one problem (see Circulation & Bundle Counting); allocating the DOLLARS is a separate one, and the method forks.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: FASB ASC 606-10-32 allocation of transaction price / standalone selling price (reference); IFRS 15 equivalent (reference)