What do you need to total in order to find the total transaction price for a customer contract that is calculated by Revenue Management?

In Revenue Management the contract transaction price equals the sum of the observable selling prices of all performance obligations. Extended SSP amounts are used only to derive allocation percentages; they do not represent the consideration promised by the customer.

A. Extended SSP totals are a benchmark, not the contractual consideration.

B. SSP (unit) omits quantity; not the negotiated price.

D. Allocated amounts are derived after the transaction price is known.

E. Billing amounts may exclude un-billed promised consideration.

1. Oracle Fusion Cloud Financials, Revenue Management Implementation Guide 24D, “Determine the Transaction Price”, 1st para (Doc ID E96294-02, p. 157).

2. IFRS 15 & ASC 606 Concepts in Oracle Revenue Management White Paper, Section 3.2 “Contract Transaction Price” (March 2023, p. 7).