2 CPE This course is the first in a series on the Topic 606 (ASC 606) revenue recognition standard. The standard outlines five steps for proper compliance. At the surface, these steps seem simplistic. However, there are many considerations that should be considered within each step based on your process and industry.
This course is designed to provide an overview of the technical guidance and outline the five steps involved in the revenue recognition model. We also explore some concepts to consider within each step and then evaluate some challenges that specific industries may have when complying with the standard.
On May 28, 2014, the Financial Accounting Standards Board (FASB) completed its Revenue Recognition project. It issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606). The guidance establishes principles to report useful information to users of financial statements about the nature, timing, and uncertainty of revenue from contracts with customers.
The standard affects all entities (public, private, and not-for-profit) that have contracts with customers. Exclusions include:
- Leases accounted for under FASB Accounting Standards Codification (ASC) 840, Leases;
- Insurance contracts accounted for under FASB ASC 944, Financial Services—Insurance;
- Most financial instruments, and guarantees (other than product or service warranties).
Transaction and industry specific revenue recognition guidance is eliminated. It is replaced with a principle based approach for determining revenue recognition. The new standard requires significantly more disclosure than previous generally accepted accounting principles (GAAP).
Note: Information within this course comes from readily available public domain documents and is utilized by the trainer as a supplement for relaying the course content.
Resources Consulted:
• ASC 606-10-32-15 to 32-20, 55-244 to 55-246.
• ASU 2014-09: “Revenue from Contracts with Customers.” BC229-BC247.
• Croner-I, “A14 Revenue from Contracts with Customers.” (2019). Section 7.4.2-2 and 7.4.2-2.
• FASB, ”Revenue Recognition Implementation Q&As.” January 2020). Questions 31-37.
• FASB TRG Memo 20: “Significant Financing Components.” 26 January 2015.
• FASB TRG Memo 30: “Significant Financing Components.” 30 March 2015.
• EY, Financial Reporting Developments: “Revenue from contracts with customers.”January 2020. Section 5.5.
• KPMG, Handbook: “Revenue Recognition.”December 2019. Section 5.5.
• PWC, “Revenue from contracts with customers”March 2020. Section 4.4.
• https://www.revenuehub.org/
Learning Objectives
- Identify the effective dates for the new revenue recognition standard.
- Explore the need for the new revenue recognition standard.
- Explore the new revenue recognition core principles and the five-step revenue model.
- Identify the impact of the new revenue recognition standard on various revenue concepts.
- Explore the impact of the revenue recognition standard on various industries.
Last updated/reviewed: August 27, 2023
Included In Certifications
This course is included in the following Certification Programs:
17 CoursesRevenue Recognition Certification
- Revenue Recognition (ASC Topic 606) Standard Overview
- Revenue Recognition (ASC Topic 606): Identify The Contract Part 1
- Revenue Recognition (ASC Topic 606): Identify The Contract Part 2
- Revenue Recognition (ASC Topic 606): Performance Obligations Part 1
- Revenue Recognition (ASC Topic 606): Performance Obligations Part 2
- Revenue Recognition (ASC Topic 606): Transaction Price Part 1
- Revenue Recognition (ASC Topic 606): Transaction Price Part 2
- Revenue Recognition (ASC Topic 606): Allocating Transaction Price
- Revenue Recognition (ASC Topic 606): Recognize Revenue
- Revenue Recognition (ASC Topic 606): Scenarios For Identify The Contract
- Revenue Recognition (ASC Topic 606): Scenarios For Performance Obligations
- Revenue Recognition (ASC Topic 606): Scenarios For Transaction Price
- Revenue Recognition (ASC Topic 606): Scenarios For Transaction Price And Recognize Revenue
- Revenue Recognition (ASC Topic 606): Case Scenarios Part 1
- Revenue Recognition (ASC Topic 606): Case Scenarios Part 2
- Revenue Recognition (ASC Topic 606) COVID Implications
- Revenue Recognition (ASC Topic 606): Disclosure Requirements “Contracts with Customers”
334 Reviews (1343 ratings)
Reviews
Anonymous
(Director of Accounting)
Was very helpful. It left me with ideas on what data to capture in the accounting software to automate the recognition of software contracts.
Anonymous
(unemployed)
This presenter is easy to follow and very effective (my second course with this instructor). She provides an excellent overview of the standard along with (as she is known for) practical examples. I appreciated the examples across different types of organizations and industries. She gives enough info. to equip you with a general understanding and respect for the complexities that organizations may have to navigate.
Anonymous
(cpa)
I have to catch up on lots of CPE hours to reinstate my CPA license after a lapse. So I did miss on a number of important new developments in the field. Thoroughly enjoyed the course - the tutor/delivery style as much as the content itself (overview of ASC 606). Going to take all other available courses in ASC 606 series from Lynn Fountain. Lots of demand for this knowledge out there. Thank you, Lynn!
Emily Tu
(Associate at RSM)
The course very clearly outlines the new revenue guidance using examples and a breakdown of each step in the model. I liked how the course was organized and how the instructor covered specific industry impacts. The content will be helpful for accountants within an organization who may have to implement the new standard or consultants who provide guidance to clients that will be adopting it.
Michael Izzo
(Sr Financial Reporting Analyst at Catholic Health Initiatives)
ASC 606 is a very difficult standard to understand without properly going through the five critical steps to apply the standard to contracts with customers properly. Instructor did a tremendous job outlining and going into an overview of all 5 steps and the proper application of the steps to evaluating when and how much revenue to recognize.
Anonymous
(Vice President of Technical Accounting)
Good course for regular subscription price (not certification price). Benefited from taking all the courses. A lot of repetition could be viewed as reinforcing or redundant depending on how quickly can learn. Would rely on wording on slides more than those spoken, as less technically precise. Now have strong foundation in ASC 606.
Anonymous
(Sr Accountant Lead)
I liked the Industry Impact section where Lynn explained the standard in more details. Also, after reading along with the text, Lynn rephrases the information which helps to understand the concepts. This course would be helpful to anyone who deals with contracts with customers from Legal to Accounting, Finance, Marketing, etc.
Anonymous
(Senior Accountant IV)
Even though the new revenue recognition standards have already been adopted by all companies, it was beneficial to enroll in this course because this differs from what I had learned when I was in school. Lynn did a very good job at clearly describing every aspect of the new standard and explained how it differs from the old.
Anonymous
(Senior Accountant)
The company I work for provides various IT and management training course such as Project Managent and Cybersecurity. We have been offering various special packages for online, on-demand a bundle packages. This course gave me a good overwiew and I can explore how we account for the bundles.
Anonymous
(Manager-Global Internal Audit)
1. Concept is clearly explained. However, more practical questions can be included in as a part of definition explanation. Otherwise course is good.
2. In the complying with revenue recognition standard is the complete video- but why it has to be completed to achieve the course completion?
GRACE HUFFMAN
(Self- Employed at Self Employed)
Very straightforward, well-organized and systematic, easy to follow lecture especially for a complex standard like revenue recognition. Would recommend any CPAs who works in audit/public accounting to take this course, also other courses in this series and by this instructor Lynn Fountain.
Anonymous
()
This course provides a very descriptive summary of ASC 606. A thorough walkthrough is provided ranging from the need for the new standard, to the five step model and certain key areas. I highly recommend this course for others looking to brush up on the new revenue recognition standard.
Kathleen Neidich
(CPA at N/A)
Very helpful introduction to the new Revenue Recognition standard. The instructor provides very clear and concise summary of the new rules and keeps things interesting with helpful examples of how the new rules will impact the revenue recognition process in different industries.
Anonymous
(Accounting Manager)
This course was great! The instructor gave a very good background as to why revenue recognition standards are changing. She gave a great outline of the new 5 step approach for 606 and gave great examples at the end about how the new standards will affect different industries.
Anonymous
(Senior Accounting Coordinator)
This is my first introduction into Rev Rec and I was surprised to see how many rules and regulations there truly are to recognizing revenue. As a private company this is something that we have recently started to learn about and put into practice the last couple of years.
Anonymous
(Accounting Manager)
This course explains very well the 5 steps of the new revenue recognition standard. I appreciated the industry impact portion as it showed how the change could have real world impacts. I also enjoyed the comparison of the previous standard with the new standard.
Anonymous
(Internal Audit)
ASC 606 is showing up in a lot of job postings now, so I imagine a lot of companies are still struggling with it for them to be specifically calling it out in what they need in candidates. This was a great overview of the revenue recognition standards. Thank you!
Maya Walker
(Global Controller at Fourth Enterprises)
Thank you Lynn Fountain! I've done two of your rev recon classes so far and this format has really improved my ability to understand the new rev rec standards more clearly. I've attended other CPEs on the subject, but got the best take-aways from your courses!
Anonymous
(disabled)
This was a great overview course on revenue recognition. The professor was clear and addressed key points on Topic 606. All 5 steps were addressed, and I like that she forewarned that in actual practice these can be very complex depending on industry, etc.
Emma Chowns
(Senior Accountant at CipherHealth)
I appreciate that this training does not assume that I work within public accounting. Much of the other CPE I've taken recently makes that assumption and I foresee this certificate program providing a better value. Lynn's delivery is very natural and engaging.
Lisa Hylton
(Controller at Axcel Capital LLC)
This course was very easy to follow and understand. The instructor breaks down the concepts of the new standard with examples making it easier to comprehend. Highly recommend for anyone interested in deepening their understand of the ASC 606 standard.
Anonymous
(Controller)
This course met the stated learning objectives. The examples used were helpful to understand the material presented. The industry impact section was also helpful as it presented things that people in various industries need to be thinking about.
Wendy Jones
(Inventory Accounting Manager at Harry and David)
The presenter was very knowledgable. She provided the information in a fashion that made it easy to digest. The course was basic but it provided a good foundation to move on to more complicated aspects of ASC606 and specific industry impacts.
Anonymous
(Executive Director, Corporate Controller)
This is a very good high level summary of this complicated accounting standard. I also find the Revenue Recognition handout especially helpful for future reference as it summarized all the key points that we need to know about this standard.
Parker Forge
(Financial Analyst at Stryker)
This was a really good refresher on revenue recognition. I have to deal with this concept all the time in my role as an FP&A analyst for a medical device company, so it is a great reminder to think through the pieces of revenue recognition.
Steve Oroho
(Controller at DLH Holdings Corp)
Overall the course was good, but do not agree with the comment regarding the government contracting industry and it not following GAAP. I don't believe that to be true (more than a decade with government contractors) and a bit misleading.
Halina Kovel
(Sr Revenue Accountant at Yelp)
Very helpful overview for those who are already familiar with the topic. Might be a little challenging for people who are new to this standard as it is a very very complex topic and, obviously, cannot be covered in 1 -2 hours CPE course.
Matthew Kaufman
(Controller at Encamp, Inc.)
This course provided a solid overall description of the revenue recognition framework and a good introduction to the steps (and challenges that accompany them). I also liked the section that went over the impact on certain industries.
Anonymous
(Revenue Accountant)
This course was great. It was very informative and provided a great overview of revenue recognition under the new model. The dings of the instructor's phone were a little funny/distracting, but otherwise, it was a high quality class.
John Ball
(controller at CPP)
good short summary of revenue rules - it is hard to be concise in such a vast subject with so many possible variations. Follow up examples by industry would be excellent as the application is much more difficult than first appears
Lawrence Hirsch
(Controller at Builders design)
Whoooo I scored 90% and that means Lynn did a great job once again in coaching me through this course. It is a difficult conceptual paradigm shift in Rev Rec and I am glad to have my head around it. Thank you Lynn. Great course.
Anonymous
(Snr Accounting Consultant, CPA)
I definitely got a very good overview of the Revenue Recognition Standard. Professor Lynn was very thorough in explaining the five steps, various things to consider and also touched on some industries impacted by this standard.
Raveendran Madappattu
View Instructor Profile
The new standards and the underlying concepts are a bit difficult to digest and more difficult to apply in real life situations. Our instructor has taken great efforts to simplify some of the complex concepts. Well done!!!!
Anonymous
()
The concepts are presented in a clear manner. Although there are many terms and acronyms, the subject matter is presented in plain English and at a good pace. The course is very thought provoking which is a good quality.
Anonymous
()
I enjoyed the instructor's conversational style of teaching. She was easy to listen to and helped me retain and comprehend the concepts well. The materials are great too--good reference for future when I implement.
Anonymous
(Senior Finance Manager)
This is an excellent course. It is my first Illumeo training course, and I feel it provided me with a great overview of the new standard. The presentation flows logically and smoothly. Highly recommend the trainer.
Lilian Dendrinos
(consultant at DLC Group)
I've taken many of Lynn's courses in the past. Her courses are well organized and presented well. I think her course material is excellent; especially for a consultant as myself. I highly recommend this class.
Anonymous
()
Excellent content. This course really did a good job at getting to the meat and potatoes of the content. The content, context, and multiple modes of representation they provide is highly effective and enjoyable!
DAVID EDWARDS
(Sr. Accountant at Calpine)
This course was very informative and easy to follow. Lynn Fountain's lecture was very helpful, and she did a good job of explaining the material in an easy to learn manner, using plenty of real-world examples.
Juan Pozzi
(Financial Controller at Oracle)
Very useful overview of ASC606 that will hook you up. It opens the palette of impacts in several industries alerting you to dive deeper into its complexities and to follow the remainder courses on the subject.
Mahira Sheikh
(Accounting Manager at DLC Group)
In the last few compnanie's I've worked with, I've been helping with the implementation of 606. This course has directly helped recap what the 5 step model is so I can remember it with the 606 implementation.
Anonymous
()
Great refresher or introduction course to the revenue recognition standard. Doesn't go incredibly deep, but it does meet the state course objectives. Great slides accompany the course that can be used anytime.
Anonymous
(NA)
Very nicely explained. The instructor was very clear and used appropriate examples to explain the concepts. It was easy to understand and a joy to know what the ASC 606 is all about and why it is important.
Anonymous
(Risk manager)
I like teacher Ms Lynn very much. She is very nice and her voice is so acceptable,which make her courses are very easy to grasp! I feel very safe when she is accompanying me during the CPE studying process.
Anonymous
(Accountant)
This is a great course to provide a solid overview of the new Revenue Recognition standard. Lynn Fountain gives a great explanation of the various steps including examples of how to apply certain aspects.
Charles Jones
(Sr. Financial Controlling Manager at Alpla, Inc.)
Not a very in depth course, but for a 2 hour segment, this one does a nice job of concisely summing up the revenue recognition issues and touches very well on the main highlights of various industries.
Quentin Johns
(Financial Consultant at DLC Group)
Very informative and comprehensive. Was able to understand the concepts. Allows one to understand the theory behind the new ASC. The support docs. are very helpful as a review source going forward.
Anonymous
()
Understanding this is an overview course with more details in following courses, it would be useful to have very simple examples with money. For example, purchase a car for $40, 5 year warranty of $5.
Anonymous
(Revenue Accountant)
Great course, very clear on the 5 step model and concepts. It will be great if there's specific case we could practice to identify performance obligation and transaction price under various scenario.
Anonymous
()
This course provided a good high level overview of the new revenue recognition standard. I am surprised how wonky this standard is, you practically need a lawyer to help you understand accounting.
Tyson Davenport
(Controller at Zonos)
This was a basic overview and a taste of revenue recognition. It was great information, but I wouldn't count on coming away from this with specific knowledge of what you should do for your company.
Anonymous
(Controller)
The instructor provide excellent real life examples to make the content more interesting. She kept the course concise and easy to understand and went slowly through everything to avoid confusion.
Anonymous
(Senior Revenue Analyst)
This is very informative, We can download the PDF and save for future reference. very detailed presentation. We can also ask questions and there will definitely be responses from the instructor.
Anonymous
()
Great course, incredibly thorough. Re-examining the five-step model was really advantageous to me and has given me a new perspective on my company's revenue recognition processes and procedures.
Jessica Schmidt
(Compass Program Lead at Salo LLC)
Liked the industry examples. Liked the way the course was laid out as well. Good job of explaining the effective dates for public and non-public as well as the requirements for the fives steps.
Anonymous
(Consultant)
This course is a good overview of the new standard at a high level. A more detailed course would be required for specific application of the standard within an industry. Good place to start.
Anonymous
(Self)
This provided good breakdown and comparison of the differences between the old requirements and new.
The instructor was moving a lot- leaning in and out and I found it to be distracting.
Anonymous
(Corporate Controller)
I really like this instructor because she adds commentary outside of the slides which makes the lecture more relevant and interesting. Her presentation is well done and keeps one engaged.
Anonymous
()
This was a great overview of the new revenue recognition standard ASC606. Each of the five steps were outlined and discussed. This course was easy to follow and gave real life examples.
Quincy Walker
(Accounting Manager at None)
Overall this is a good course. It is easy to listen to and to follow. Yet there are not enough references to the exact ASCs. Also an all comprehensive example would improve this course.
Anonymous
(Owner)
This course was a quick test after taking the longer 4 hour RevRec course offered. The industry specific references were interesting but I suggest taking the more robust 4 hour course.
Anonymous
()
The instructor did a great job providing a general outline of the new revenue recognition standards and why they were important to change from the old standards. Overall great course!
Anonymous
(Finance Consultant)
Substantial changes well addressed in this overview. I like how it addressed the impacts by industry. Companies are now getting used to the adjustments implemented. Interesting topic.
Laura Coday
(Sr. Manager at Frank Rimerman + Co. LLP)
well organized, easy to follow steps and understand, it provided a well organized foundation for the principles and made it easy to see areas that will require more in-depth analysis
Anonymous
(Associate Director, CFCC Assurance)
Great course on the updated revenue recognition rules, applications and rationales for implementing. Course scope is narrow, but helpful for anyone interested in a high level intro.
Anonymous
(Controller)
The presentation of the course was great, it made me feel interested on the topic all the time. The way the items and the concepts were presented was easy to follow and understand.
Michael Harper
(Vice President at Full Stop Management)
Excellent course. Really enjoyed learning about the topics presented here. Instructor was wonderful. Would certainly recommend this course to my friends, family, and colleagues.
Anonymous
(Junior Auditor)
This course was incredibly helpful. I really enjoyed the course, and I will definitely recommend this to my colleague. looking forward to the continuation of this course/training.
Thomas Simkiss
(Director of Cloud Solutions at Creoal Consulting)
The course is perfectly tailored as either a refresher for those familiar with 606 or those new to the topic and looking to get up to speed. Well-prepared materials and content.
Jacklyn Collins
( at Jacklyn Collins)
excellent summary of the revenue recognition standard. ASC 606 , is a game changer for many industries. New methods to record revenue were explained in a understandable fashion.
Anonymous
()
Overall well-designed résumé of the important principles, including the total time of the course being not overly-wordy and ample enough to explain terms presented in slides.
Anonymous
(-)
The presenter provided a lot of valuable information and laid it out nicely in her slides - she is obviously well versed on the topic. It was just very difficult to sit through.
Anonymous
(Sr. Controlling Analyst)
Good explanation and good material. But I missed more details how to handle revenues which are invoiced but the promised goods or service is not yet transferred to the customer.
Mark Eastman
(Accountant at Self)
A solid introduction to all of the aspects of the new 606 standard. I recommend taking this prior to diving into the more detailed classes to get grounding on the basics first.
Anonymous
(Accountant)
It's a very helpful introduction course into this accounting area of revenue recognition; could be more practicable but I guess this will come with the next more focus courses
Anonymous
(Accountant)
The class gives a nice overview of the new revenue recognition standard. There were a lot of technical descriptions, but also some examples which help explain the standard.
Sherman Bamford
(Accountant at Carilion Clinic)
This is a good introduction to revenue recognition. Provides an overview to the five steps and compares impacts of the standard on industries most affected by the change.
Anonymous
(Controller)
Very insightful overview for those who are familiar with the topic. May be a little challenging for people who are new to this standard as it is a very very complex topic .
Anonymous
(Accounting Manager)
A good overview of the changes to revenue recognition. The examples were weak. I would like to hear examples that would actually be found across a variety of industries.
Anonymous
()
This was one of the better courses to a confusing area - My audit background and audit committee education combined with this course helped me understand the concepts
Tim Flake
(Financial & Accounting Consultant at DLC Consulting)
Very well written and presented course. The pace to cover the materials was very good. I would recommend this course for a great overview of revenue recognition.
Rosanna IP
(accountant at self employed)
The course is well structured and the instructor presented the material very professional. I have a good understanding of the whole concept. Enjoy it very much!
Anonymous
(Accounting Manager)
Helpful overview that clearly explains the impetus behind the new revenue recognition standard, the many items to consider and its impact on various industries.
Chantell Haines
( at Accountants with Purpose)
This was a basic approach to understanding the new Revenue guidelines. For someone who has not dove into this content I really appreciated this basic approach.
Anonymous
(Senior Internal Auditor)
This course was spot on and the instructor was very effective in presenting the course materials. The time allotted to the learning activity was appropriate.
Anonymous
(Sr. Director of Cost Management and Comp..)
Very good overview of the introduction to ASC 606 requirements and description of the process steps and considerations required to implement this standard.
Maxwell Hassenstein
( at NeoGenomics)
Very succinct, yet informative introduction to ASC 606. This was a great refresher and I appreciated insight how the new standard impacts certain industries.
Anonymous
(VP, Finance)
Good information, but dry. It would have been easier to process if there were more visual effects that would engage the student within the learning process.
Alejandro Mattiuzzo
( at IBT)
This lecture was both straightforward and concise. Great course for those looking to brush up on or simply gain a high-level understanding of ASC Topic 606.
Heather Messam
( at Mortgage Bankers Association)
Even though this was an overview it provided a lot of information and things to think about. It was hard to stay focus because the student was not engaged.
Anonymous
(Owner)
Presentation material very well written. Instructor did a great job explaining a very complicated topic. No dislikes. I recommend this class to all CPAs
Anonymous
()
Overall, a very good course. The instructor is clearly extremely knowledgeable, however, the delivery of the presentation could be a little more polished.
Addison Webster
( at HOJ Management Co.)
Revenue recognition has been a hot topic over the past several years as the new rules phase in. This course was a good review and a quick one. Thank you.
Anonymous
(Close & Consolidations Senior Manage..)
great simple to follow course. i really liked the examples used and the structure of the course. It was helpful to also see the impacts to each industry.
Linda Forde
(Owner at The Forde Firm, LLC)
BEST explanation of a complex issue. This course helps you determine what areas of impact will be and what areas you need to focus on for your insudtry!
JIN ZOU
(Senior Accountant at STS Traders)
Provides a clear overview of the new revenue recognition standard. The list of impact on different industries from the new standard is well presented.
Robyn Ortolano
(Corporate Accounting Manager at DataPath, Inc.)
Very thorough course. I like being able to learn about the new revenue recognition standards over multiple courses and this one is a good introduction
Kevin Murray
(Controller at DA Collins)
This is an excellent introduction course for ASC 606. The course provides a good background on the relevant factors that affect revenue recognition.
Sherri Yokomizo
(Senior Assistant Controller at Oracle + NetSuite)
Overview was very helpful and since it was two hours, went into greater detail than the one hour sessions do. Areas were clearly covered and concise.
GARETT JOHNSON
(Sr. Revenue Accountant at Genoa healthcare)
I really liked the Information on Healthcare as that is the industry I am in and would like more future CPE courses with examples in that industry.
Anonymous
(Sr Revenue Analyst)
I have read publications and watched videos on 606-10. I liked this course better as the instructor explained the guidance using simple examples.
Anonymous
(Senior manager)
The overview was very informative. The introduction to the standard and the five step model are well explained. The slides were a helpful guide.
Anonymous
(CFO)
Excellent course --very practical. Instructor clearly explained what the changes were with great examples and outlined the key areas to address.
Anonymous
()
I liked that this course broke down each of the five steps in the model even further and explained the complexities to consider with each step.
Anonymous
()
Good overview of ASC 606, including the 5 step model and how the standard may impact various industries. No prior knowledge of ASC 606 required.
Anonymous
(Associate Manager, Collections)
Very informative, very clear. Engaging instructor, I liked how she broke each part out and the individual industry standards were helpful.
Christina Smith
(Senior Controller at Baker Hughes)
I love Lynn Fountain's courses she does such a good job describing the topic in depth without being overwhelming and by keeping it interesting.
Anonymous
()
Very good representation of the overview of the new revenue standard. I would highly recommend this class to someone seeking a top lveel view.
Joe Isaacs
(Unemployed at N/A)
This was a very strong introduction to ASC 606. The materials were clear and well presented. Ms. Fountain is knowledgeable and well spoken.
Christine Matthes
(- at None)
This course moved with a readonable pace through the foundations of the standard. Various examples helped to illustrate the considerations.
Anonymous
(Consultant)
ASC 606 has been a big project for many of my consulting projects recently and all of this material is very relevant and helpful to revisit.
Anonymous
(Consultant)
The presentation was concise and informative. Viewing the presenter in the corner with no variability in setting was getting monotonous.
Christopher Chomic
(Director of Finance at Advanced Plumbing Technologies)
Good course, allows a solid base understanding of new recognition process and how different industries are affected by the new standards.
Joseph Keane
( at Hero)
The class was very informative ...I liked the industry segment Impact review ...the class content was clear and concise and informative
Marsha Lauck
( at CSU Chico College of Business)
This course was a great overview on Topic 606 revenue recognition. I was well structured and followed through the 5 recognition steps.
Anonymous
(Director of Accounting)
This is a great course to give an introduction to the new revenue recognition standard and the complexity it creates to most companies.
Anonymous
(Junior Auditor)
Very informative and insightful in learning the 5 step model for revenue recognition. Will definitely enroll in other revenue courses.
Elyse Khoury
(Associate at RSM)
This was a good introduction to ASC606 - highly recommend it to those who need a high level introduction to the impact/considerations.
Anonymous
(Revenue Accountant)
This course was simple to follow along with. Everything was relevant and can be used in every day work duties in Revenue Accounting.
Matt Lusk
(Accounting Manager at Verizon)
I wish there was a speed option to watch the videos. For example, when I listen to podcasts I listen at 1.5x or 2.0x to speed along.
Anonymous
(Finance Manager)
Helpful overview of revenue recognition standard. Highlights the changes and provides examples throughout. Some in depth examples.
Anonymous
(Finance Director)
Overall, good course for someone who is new to revenue recognition concepts. Good refresher course for more experienced attendees.
Anonymous None
(Manager at None)
very informative course. I learned a lot and is a great overall course. the instructor used examples that were easy to understand.
Robert Worshek
( at Self)
The course was well thought out and went through in a logical manner. The presenters was very good at explaining the key points.
GREG HALL
(Adjunct Professor at University of Iowa)
Great overview of the new revenue recognition standard. Organized nicely using the 5-step model made for ease of understanding.
Anonymous
(Controller)
Great overview of the new revenue recognition standard. I liked how it addressed the challenges certain industries will face.
Geoff Scott
(Drone at Apttus)
Great little course. I liked the pdf ovreview and the glossary. The industry tips were great too. Good high level material
Anonymous
(Associate Director)
The course gave a great overview as to the high level 5 step process under 606 and unique insight into particular industries
Kelly Woolum
(Controller at Healthcare Highways)
This course is a deep dive into a topic that contains many layers. It helps the student explore and understand those layers.
Anonymous
()
One of the best courses I have taken. Very well put together and easy to follow, with important concepts and great examples.
Nicole Gordon
( at D&D Ingredients, LLC)
This is a good overview of the new revenue recognition standard. Good overall view with some industry specific information.
Anonymous
(Revenue Accounting Manager)
Wish to get more examples specifically on subject to have clear view. Really like how informatic the course for new ASC 606
Anonymous
(Sr. Corporate Accountant, International)
The course was very thorough. I'm new to revenue recognition and took this course to get a better understanding of ASC 606.
Perry Vincenzi
(Manager at RSM)
Great overview to this multi-facetted accounting standard that may have significant implications for different industries.
Anonymous
(Senior Accountant)
Extremely tedious. Healthcare has been estimating proper revenue recognition for years through contractual allowances etc.
Anonymous
()
The course contains plenty of useful information on the new revenue recognition standard, presented in a very clear manner
Logan Senelis-Jose
(Senior Regional Accountant at Nord Anglia Education)
Really good course and well discussed topics. Learned everything I needed and a compact but yet very detail presentation.
Dowton Martin
(Accounting and Finance Consultant at DLC Inc)
The content of this course was very informative. It was very in dept and provide insights into the new revenue standard.
Anonymous
()
This course offers very useful information as an overview to the ASC 606, with just enough details for the introduction.
Renae Pryjmak
( at Rocket Lab)
The course was a helpful review. The slides were very useful. I think the first question in the quiz needs to be updated.
Anonymous
(Director; Credit & Collections)
What surprised me was the simplistic methodology of the new standard. It really makes sense and is quite easy to follow.
Joshua Pelton
(Senior Internal Auditor at DFIN)
This was a great introduction to this topic. I work for a software company and 606 has become very important in my work.
Patricia Fisher
(CPA at Trish Fisher, CPA)
Good overview of the new revenue recognition standard. The examples she gave made the material easier to understand.
Anonymous
(Assistant Controller)
Absolutely a great course! advanced my ASC606 knowledge, helped me understand the 5-step model with good examples.
Grant Brannum
(Agent at Treasury)
Course material provided step by step how to deal with the new Revenue Recognition Standards in a concise manner.
Kylie Coker
(Senior Technical Accountant at Novelis, Inc.)
This course is a great overview of the Revenue Recognition standard and associated impacts to various industries.
Sarah Nissen
(Compass Consultant at Salo LLC)
Revenue is always difficult - but this class made it simple to understand and went through the five steps clearly.
Greg Levy
( at Skillz)
Great course on revenue recognition with easy to understand lessons and great explanations of the five step model!
Heidi Scott
(CFO at Graff Financial LLC)
Very easy to understand and follow along. Slides make it easier to remember the discussion and basic principles.
Anonymous
()
Course fully met my expectations. I like Ms Fountain's courses as she is a good instructor and a consistent one,
Anonymous
(Controller)
Examples regarding the challenges of identifying and evaluating varying performance obligations were addressed.
Anonymous
(Manager)
Informative course. Provided strong overview of the information and communicated and presented it effectively.
Anonymous
(SOX)
This course was a helpful overview of 606 and gave considerations for the impacts to various industries.
Anonymous
()
Great insightful course on the new revenue recognition standard with some clear examples provided throughout.
Anonymous
(CFO)
Good overview for a basic course. Would definitely take again. I would like to add a speed option for videos.
Anonymous
(Accountant)
The course was very informative. However more practical examples can really help understand few topics better.
Anonymous
(Assistant Controller)
This was a helpful summary of ASC 606 before diving into the topics in greater detail. Good refresher as well.
William Barron
(Auditor Examiner at Georgia Department of Revenue)
Excellent review of the new recognition standard and how it makes reporting more comparable and consistent
.
Rob Foy
(CPA at KTM Solutions Inc)
This was a good course, I was not overly familiar with the new recognition and this provided a good overview.
Anonymous
(Controller)
Good overview of the new review standard. This does not get into the details so a good introductory course.
Anonymous
(ASSISTANT MANAGER)
good course , effective , accurate and to the point . informative. Good subject knowledge from the faculty.
Anonymous
(Director - Technical Accounting)
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Anonymous
(Senior Accountant)
This was a nice introduction overview of 606 that helped me understand the standard more clearly and simply
Neal Stiles
(Finance Director at Contractor)
Excellent overview at a good pace. Looking forward to more detailed reviews in Lynn Fountain's courses.
Sharon King
(Contractor at Self employed)
The slides for the course are well organized and covered the revenue recognition standard very in detail.
Derek Ettinger
( at GP Fund Solutions, LLC)
Lynn is an excellent instructor. Easy to understand and provides helpful examples to illustrate concepts.
Anonymous
(Auditor)
Overall, good session especially for beginners who are interested in learning about revenue recognition.
Corey Masters
(Accountant, Internal Auditor, Risk Speci.. at Self)
A very important course considering the new standard went into effect recently for non-public companies.
Anonymous
(Client Service Executive)
The couse is meaningful and informative. Useful in determining additional disclosures in the footnotes.
Anonymous
(CFO)
Terrific overview with sufficient detail to understand and apply the new revenue recognition standard.
Samuel Gephart
(Controller at Landrum & Brown, Inc.)
This course was easy to follow and provided a good overview of the new revenue recognition standards.
Anonymous
(Finance Manager)
This course provides a nice overview of the the Revenue Recognition standard. Would highly recommend.
Anonymous
(Senior Accounts Receivable Representativ..)
The examples used by the course instructor were very helpful in understanding the material presented.
Roanna Alahakkone
(accountant at ABC)
Very easy to follow providing a good understanding of the impact of the new revenue recognition rules
Anonymous
(Accounting Manager)
This was an easy to understand review of one of the biggest ASC topics in a long time! Very helpful.
Anonymous
()
Good summary of 606. Materials are well written and clear. Speaker was clear and easy to listen to.
Samara Ostroff
(Sr. Manager, Hotel Accounting at Kayak)
This course provided a clear introduction to the new standard and included great examples. Thank you!
Anonymous
()
This course was concise and on point. I feel as though I have a good overview of 606 now. Thank you!
Anonymous
()
I was able to explore the new revenue recognition
core principles and the five step
revenue model.
Anonymous
(CFO)
The instructor did a good job of introducing this complex subject. The slides are a good reference.
Sergiy Korytko
(Revenue Manager at Instacart)
Overview of Complying with the ASC 606 Revenue Recognition Standard.
Anonymous
()
Surprising how much information in here was still new-ish. Especially the breakdown of the 5 parts
Eugene Rura
(Manager Finance at Saputo DF USA)
Excellent and detailed walkthrough over the general principles of the revenue recognition standards
Anonymous
(Accounting Manager)
This course provides a great overview of the revenue recognitition standard with relevant examples.
Sheri Campbell
(Controller at Transcend the Gaap)
This course was helpful with high level content around the new rules around revenue recognition.
Anonymous
(Controller)
Good overview of the topic. Covers a lot of relevant topics and the impact on specific industries.
Anonymous
(Director of Credit)
good class with a lot of information. slides are good and helpful. instructor very knowledgeable
Anonymous
()
A good introductory course to provide an overview of the steps in the revenue recognition process.
Bryan Chamberlain
(Controller at N/A)
I really enjoyed this segment, and am anxious to enroll in additional segments within this topic.
Anonymous
(CPA)
Instructor has a good script and carefully goes through the material.
Good pace and informative.
Anonymous
()
Great introduction to the new Standard. Comprehensive, presented well, nice slides for reference.
Sean Flynn
(Accounting Manager at Rosemawr Management)
Good course on the new revenue recognition standards and how they should be applied in a company.
Desiree Jackson
(Revenue Accounting Controller at Google)
Course was really easy to follow with plenty of supporting resources to understand key concepts.
Janine Korovesis
(Controller at Google)
Good overall baseline for the new revenue recognition standard. Industry-specific examples help.
Anonymous
(Accountant)
What could be a complicated subject matter is explained and presented in an easy way, thank you.
Sarah Anchecta
(ACM Accountant at Houton Methodist)
All of the concepts were presented in a clear and concise way. I also appreciated the examples!
Anonymous
()
Very clear presentation provided by the instructor. It is a good refresher of the 606 standard
Anonymous
(Director of Accounting)
Helpful overview with good explanations as to the potential impact to a variety of industries.
Anonymous
(CFO)
I must type as long as possible to get to 50 characters. This is the worse part of the course.
Anonymous
(Accounting Manager)
Good overview of revenue recognition standard with a handful of real world industry examples.
Anonymous
(Supervisor, Technology Risk Consulting)
this course was great and helped better my understanding of the new revenue recognition rules
Bobby Gehm
(Financial Reporting Manager at Oracle + NetSuite)
instructor was just ok, not great. A bit mono-tone and not enough tangible, quality examples.
Anonymous
(Director)
I like that the course is broken into discrete topics that I can complete at different times.
Abhiraj Gupta
(Financial Analyst at Osf Digital)
Overall the training was good and is good for those looking to understand revenue recognition
Anonymous
(Contractor)
i felt that the instructor gave her best effort to capture the new concepts of the standard.
Anonymous
(Sys Ops Manager)
The course was very helpful and ensured I understand the basics related to the new standard.
Anonymous
()
Good overview of the deceptively tricky topic of revenue recognition and the new guidance.
Anonymous
(Accounting Bookkeeper)
The 'Introduction and Overview' course is well taught. Slides are very well prepared too.
Lacy Jabbour
(Accounting Manager at Google)
This was a very nice refresh about the ASC 606 standard. Easy to consume and understand.
Anonymous
(Controller)
really good refresher on ASC 606 and why it changed some of the revenue recognition rules
Anonymous
(Corporate Development)
Nice and concise course that captured the key aspects of a critical ASC topic. Super job!
Robert Werner
(CAO at Invitae)
This lesson is a good course to get someone up to speed on the key aspects of ASC 606.
Mike Burkart
(Associate at RSM)
Great course! Very long and informative and drawn out video! The PDF's helped a lot too.
Jacinth Vidinha
(Controller at Madden Media)
I didn't pay for these courses to be forced to write a review with a minimum word count.
Anonymous
(Consultant)
good pace, i was surprised by the amount of examples, that was rather refreshing to see.
Anonymous
(Director)
Great and relevant topic. This hits all industries and companies and is very important.
Mark Eason
( at BVUA)
Having page numbers would help. I am having to write page numbers on all of the sheets.
James Aglikin
(Senior Consultant at Northern Trust)
Great course on a very interesting topic. Practical knowledge for any business student.
Anonymous
(Revenue Manager)
The course is very clear and I like the part with different industry impact explanation.
Anonymous
(Accounting Manager)
Very clear overview of 606. Looking forward to diving into the details in other videos.
Steven Lawrence
(- at -)
This course provides a big-picture of the new standard as well as a bit of the detail.
NITHEESH HG
(Senior revenue Analyst at VMware Software India Private Limited)
This course gives high level explanation of 5 steps approach of revenue recognition.
Anonymous
(-)
This was a very helpful overview of the standard, its requirements and its impacts.
Dominick Pariano
(Internal Audit Manager at *)
Good overview, interesting to see the impacts on different industries at a high level
Kirit Kapadia
( at Kirit KapadiaCPA)
Gives detailed standard of revenue recognition. You need more time to study this area
Anonymous
()
.....................................................................................
Anonymous
(Controller)
I found the content to be easily digestible and reflective of the course description.
Brett Federer
( at inVia Robotics, Inc.)
New ASC 606 is super complicated. I feel this provided a good overview of the topic.
Eliot Mitchell
(Manager Consulting at RSM)
Very technical and informative. Really appreciated the industry insights at the end.
Anonymous
(Senior Financial Consultant)
Lynn Fountain is very easy to listen to. Provides examples related to discussion.
Anonymous
()
great overview of the new rev rec standard, not much more to say in this review....
Ryan Yee
( at Airbnb)
Great refresher of ASC 606, informative slides + great presenter. Highly reccommend
Anonymous
(Managing Director)
This is an excellent course on Revenue Recognition ASC Topic 606 Standard Overview.
Anonymous
()
Clear and concise. I liked the slides and was able to follow along very easily.
Anonymous
(Consultant - Process Specialist)
This is a great overview to the new revenue standard. This makes things simpler.
Anonymous
()
Well presented and the right level of detail for an introduction to this subject.
Jimmy Hall
( at Consultant)
This session was very good as explaining the concepts around Revenue Recognition!
Chris Fameree
( at Diligence Solutions Group, LLC)
It was informative. Only provides blocking and tackling technical information.
Anonymous
(Sr. Project Accountant)
This course was very easy to understand and the slide presentation was wonderful.
Rebecca Grimmer
(CFO at ASES)
One of the better courses I have taken on the new revenue recognition standards.
Halina Kovel
(Sr. Accounting Manager at Private Medical Services)
great review, useful refresher of the ASC 606, it emphasizes all the key points.
Anonymous
()
This course was very helpful to understand the basic of the new revenue standard
Anonymous
()
Excellent summary course on ASC 606 topics even if you have no prior knowledge.
Anonymous
()
This course provides a clear layout and summary of the new rev rec standards.
Anonymous
(GL Accountant)
This course was very informative and helpful in understanding the new standard.
Nilufer Shaikh
( at AccessHope)
super informative! I will have to keep a copy of the slides for later reference
Anonymous
(Assistant Controller)
Great overview for non-revenue staff and introduction to new revenue standard
Anonymous
(internal audit consultant)
A good review of the changes to revenue recognition in the past several years.
Anonymous
(Senior Accounting Analyst)
A very good overview of the main components of the revenue recognition process
Abhilasha Patel
(Manager at RGP)
Very informative with plenty of examples. The recap /summary was very helpful.
Mandy Wong
(Consultant at DLC Group)
Good overview of the standard and the various industry impact considerations.
Victor Fuentes
(Manager at RSM)
very thorough. Everyone should get this course, from internal audit to CFO's
Thanh Truong
(Senior Internal Auditor at Charter Communications)
The course is informative to quickly review the revenue recognition standard.
Anonymous
(Finance and Accounting Consultant)
Very knowledgeable instructor. Appropriate content and effective delivery.
John Hylla
(Director - Billing Data Integrity at Charter Communications)
I enjoyed this course and did learn a few new things. this is recommended.
Patty Holley
( at HOLLEY FINANCIAL)
good to know new regs. need to keep typing for a bit. hope this is enough
Anonymous
()
Very thorough and helpful to understand the basics of the the new standard.
Ann Marotta
(Consultant at DLC Group)
Excellent introduction to this topic. There were good examples throughout.
Anonymous
(Financial Controller)
The slides provided were very detailed and will be a great reference tool.
Anonymous
(Associate Manager, Financing Services)
the slides were clear and I like the steps to follow. Helpful information.
Anonymous
()
Great refresher course on ASC 606. Helpful to understand the 5 step model.
Anonymous
(Auditor)
Very informative training course. Will definitely assist me as an auditor.
Anonymous
(Senior Accountant)
Great Overview of the new standard that will help me in my current roles.
Anonymous
()
Great course for thorough review. Lynn explains well the covered topics.
Anonymous
(Accountant)
A good summary of the overall impact of ASC 606 contracts with customers.
Anonymous
(Accounting)
excellent course- Great and knowledgeable presenter- Also very good pace
Anonymous
()
This class was very informative and provided a good overview of the reg.
JI TAN
(Accountant at TEXTAINER)
Great class and great instructor! I’ve learned the overview of ASC 606
Louella Stover
( at On the Go Transportation, LLC)
This topic is covered appropriately. The instructor is knowledgeable.
Anonymous
(NA)
Trainer was mostly reading from slides, didn't offer multiple examples.
Anonymous
()
Great course of revenue recognition standard overview which added value
Anonymous
()
Excellent course. Lynn is very knowledgeable and didactic. Great job!!!
Joshua Bourquard
(Accounting Manager Financial Reporting a.. at TPx Communications)
Good overall class with plenty of examples to go along with principles.
Anonymous
(accountant)
The material is well organized with detailed explanations and examples.
Anonymous
(Senior Director of Financial Projects)
An overview of the main components of the revenue recognition process.
Scott Anderton
( at HCA)
Lynn is an effective presenter, especially with the technical topics.
Nicki Riley
( at Assetworks)
Lynn is really thorough and articulate. Easy to listen and learn from.
Anonymous
()
Great material on 606. The instructor also makes the topic less boring
Anonymous
(Senior Accountant)
I would recommend this course to any CPA working on their CPE credits.
Anonymous
(Principal)
very clear overview of the new standards - good base to learning more
Anonymous
()
This was a great overview and introduction, very helpful as a review.
Justina Razumiene
(Manager GL at Raydiant)
I liked the structure of the information: clear, detailed, organized.
Allen Ramsay
( at Emergent Cold)
good and relatively technical knowledge required. must be attentive.
Alyssa Borenstein
(n/a at Casper)
a bit difficult, great insight into revenue recognition. good course
Stephen Sylvester
(Freelance Writer at Private)
Informative and just the right level of detail. Strongly recommend.
Anonymous
()
Pretty good course. Explained well. Applicable on a general basis.
Dennis Roberts
(CFO at Dynamic Quest LLC)
Very relevant content. Good overview for the different industries.
Anonymous
()
Great course to help understand the new guidance. Highly recommend
Anonymous
()
would have not known the new Rev recog code, without this course.
Anonymous
(OWNER)
The presentation explained the core guiding principles of ASC 606.
Katherine Hart
(None at Not Applicable)
Favorite instructor - I've learned everything about 606 from her.
Anonymous
()
Great. Clear breakdown and industry - relevant details provided.
Vinicius Bravo Ferreira
(Senior Manager at World Fuel Services)
Interesting training and great didactic for a very complex topic
Karin Williams
(None at self)
Very good course for overview of revenue recognition standard.
Anonymous
(Senior Accountant)
Great instructor. Great examples to help apply the concepts.
Anonymous
(Consultant)
Important to know for 2018. Covers the topic in simple terms.
Anonymous
(Transaction Advisory)
The course covers the essentials for revenue recognition 606.
Bryan Lai
(Senior FP&A Analyst at Yelp)
Great course. Would recommend to any CPA looking to obtain CPE
Kimberly Sweat
(Operations Controller at Digital Envoy, Inc.)
Great overview. Looking forward to the more detailed courses.
Manish Kothari
(Technical Accountant at HDI Global Specialty Australia Branch)
The speaker has provided very nice explanation with examples.
Anonymous
(Senior Revenue Manager)
I enjoyed the course, and I thought it was very informative.
Kelly Sanders
( at Kelly Sanders)
Great general overview of the new standard. Very informative.
Anonymous
(Property Accounting Manager)
Very straight forward and great introduction to the new FASB.
Anonymous
(Associate)
Nice course. Materials are laid out well and easy to follow.
Anonymous
(Controller)
This course included too much background on industry impact.
Syed Kazmi
(Controller at Encompass Capital Advisors LLC)
Nicely explained all concepts and is helpful in understanding
Anonymous
(Associate Manager, Accounting)
Really liked the examples and the high level overview of 606.
Jatin Talreja
(Financial Accounting Consultant at Wells Fargo)
Good walthrough of 5 step model with easy to relate examples
Nadia Miller
(Team Lead Accounting US at Trustpilot Inc)
Great teacher, 100% on the first try. Thoroughly explained.
Anonymous
(Partner)
A very detailed introduction to a complicated new regulation
Dawson LaCasse
(Director - Corporate Accounting at MTD Products Inc)
Very good overview of the new revenue recognition standard.
Pritee Bachhawat
(Manager at VMWARE SOFTWARE INDIA PVT LTD)
Crisp and easy to follow. Concised notes and very relevant.
Kevin Ekman
(Senior Accounting Analyst at Plastic Omnium)
I think the presenter did a good job with the time allowed.
Anonymous
(Controller)
Excellent guidance on revenue recognition for accountants.
Anonymous
(Accountant)
Great course for ASC 606, easy to understand and follow.
Anonymous
(Revenue Operations Analyst)
I enjoy the instructor's delivery and relatable examples
Chris Grimes
(Rules Master at Cisco)
Great summary and overview of the new revenue standard.
Anonymous
(Lead Revenue accountant)
The examples are great. Easy to understand information
Priyanka Khandelwal
(Senior Revenue Manager at ServiceNow)
Good- can have more examples and can be more engaging
Michael Johansen
(Senior Accountant at Woodard & Curran)
Very informative overview of the new Revenue Standard.
Debra Lindquist
(controller at SafeRide Health)
I enjoyed this course. I found it easy to understand.
Maureen Pearson
(Revenue Manager at Pearvue Aerial)
Great information! Can’t wait to take more
Courses.
John Sullivan
(Controller at Sophos, Inc)
Informative, with good examples of concepts provided.
Anonymous
(Accountant II)
Her courses are always clear with helpful powerpoints
Paul Krieg
(Head of FP&A at Computershare)
Very helpful. Good understanding of the requirements
Anonymous
(Director of Finance)
Good overview of regulations and general information.
Luke Pryor
(Owner at luke pryor CPA)
Lots of good information I don't have fully memorized
Anonymous
(Program Manager - Net Revenue)
Well presented and explained. Lots of good examples.
Brian Chou
(Senior Accountant at Google)
Great examples provided, and a good overview of 606.
Tasha Wade
( at Ober Adventures)
Lot's of rather detailed information, but necessary
Victoria Lerch
(Manager at Frank Rimerman + Co. LLP)
Good overview to get us started on the right track
Lori Clark
(Manager - Accounting at Charter Communications)
Good summary of the standard with industry examples
Snejana Vedmenskiy
(Senior FP&A Operations Manager at General Electric)
Great course. Very good slides, clear and concise.
Anonymous
(Senior Staff Accountant)
Great introduction to the updated revenue guidance
Prerequisites
Course Complexity: Foundational
No Advanced Preparation or Prerequisites are needed for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
Lynn FountainCPA, CGMA, CRMA, MBA, Consultant, Author, Trainer
About Illumeo
Platform
Resources
Contact Us
- Email: info@illumeo.com
- Phone: 408-400-3993
- Adress: 1608 W Campbell
- Av #221, Campbell, CA 95008
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