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Build an ASC 606 Contract Modification Engine That Auto-Classifies and Calculates Catch-Up Adjustments

One contract modification has three possible accounting answers, and the one you land on is decided by a ratio most workbooks never calculate. Here's the classic build that derives the classification instead of asking for it, the Excel 365 LET that spills all three treatments side by side, and a free workbook that ties every one of them back to total consideration.