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Revenue waterfall

The revenue waterfall is the single source of truth for "what revenue will we recognise when?". It implements IFRS 15.120's remaining-performance- obligation (RPO) disclosure for the bookkeeper and the CFO.

Open the waterfall​

Navigate to Bookkeeping → Revenue Recognition (IFRS 15) → Revenue Waterfall. The index lists one row per contract per period, with columns:

  • contractId,
  • periodEnd,
  • transactionPriceAllocated — total allocated price for the contract,
  • periodRecognised — revenue recognised in this period,
  • cumulativeRecognised — recognised so far,
  • remainingAmount — the IFRS 15.120 RPO,
  • remainingMonths — months of forward visibility (60-month minimum per IFRS 15.120).

60-month forecast​

For each contract the waterfall projects the remaining transaction price forward over the contract's remaining months — or 60 months, whichever is larger. Contracts extending beyond 60 months aggregate the residual into a "60+" tail bucket.

Segment filter​

Filter the chart by:

  • Customer — drives customer-concentration analysis.
  • Geography — feeds the IFRS 8 segment disaggregation.
  • Product / PO description — drives product-mix analysis.

The segment fields originate on the RevenueWaterfall schema; segment reporting rules (which dimensions enter which segment) are T4-deferred.

Drill into a contract​

Click any row to open the contract detail. The detail panel shows:

  • Each PO with allocated price and cumulative recognised,
  • The recognition timeline (one row per RevenueRecognitionEvent),
  • The contract-modification history,
  • The contract-asset / contract-liability split feeding the balance sheet.

Export​

From the waterfall index, Export:

  • CSV — the on-screen rows for spreadsheet analysis.
  • PDF / XBRL — these flow through the T4 disclosure pack (see IFRS 15 disclosure).

Tie the waterfall to the API​

The on-screen totals come from the same data model exposed at GET /api/revenue/cutoff?administration_id=...&period_end=YYYY-MM-DD. See the Revenue Recognition API for the exact response shape downstream dashboards consume.