THE PLAYGROUND
The two-clock experiment
Cash arrives. Revenue takes its time.
LIVE EXPERIMENT
The two-clock experiment
Revenue earned300
Before you move a sliderAfter month three, how much of a prepaid annual contract has been earned?
Revenue = 1200 × 3 / 12 = 300
READ THE MECHANISM
Moving time changes the earned amount and the remaining obligation. It does not collect the upfront cash a second time. At the end of the term, all service is delivered and the contract liability is zero.
Model assumptions & units
An evenly provided service, paid fully in advance, with no refunds or variable consideration. Revenue is capped at the contract term. Actual recognition follows the specific performance obligations.