Reclassification Examples

The topics for the various types of reclassification journal entries include examples. You can find these examples using the following links:

• Carve In/Carve Out Adjustment Example Retrospective Merge Before Billing

• Carve In/Carve Out Adjustment Example Prospective Merge After Billing

• Example of Foreign Currency Adjustments During Reclassification

• Unbilled Receivable Adjustment Sub-Arrangement Grouping Example

• Example of Foreign Currency Gain or Loss on Contract Assets

• Net Contract Asset or Liability per Element

General Notices