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Axional PS · Milestone Billing & Revenue

Billing models and revenue recognition — engineered for project economics.

Milestone, percent-complete, time-and-materials, fixed-fee, retainer — multiple billing models per project. Multi-GAAP revenue recognition (IFRS 15 / ASC 606) computed from the operational state. The customer-facing schedule and the regulator's schedule are reconciled by construction.

Billing models

Milestone, percent-complete, T&M, fixed-fee, retainer, mixed (different lines on different models). Per-contract configuration.

Milestone gates

Milestone billing released only on deliverable acceptance. The customer accepts; the engine bills; the accounting flows.

Percent-complete logic

Cost-to-cost, work-units-completed, milestone-weighted — methods supported per the regime's expectations and per the project's nature.

Multi-GAAP revenue

IFRS 15 / ASC 606 implementation with performance-obligation tracking, variable-consideration estimation, contract-modification handling.

What the billing and revenue surface covers

Billing models

Per-line model selection. A single contract can carry milestone-billed deliverables alongside T&M support alongside fixed-fee retainers — each handled correctly.

Milestone management

Per-milestone customer-acceptance workflow with documentation attachment. Acceptance releases the milestone for billing; rejection routes for remediation.

Percent-complete methods

Cost-to-cost (actuals over forecast), work-units-completed (deliverables-based), milestone-weighted (milestone-percent-weighted). Method per-contract.

Revenue recognition

IFRS 15 / ASC 606 — identify the contract, identify performance obligations, determine transaction price, allocate to obligations, recognise as obligations satisfy.

Variable consideration

Estimated variable consideration (volume bonuses, performance penalties, claims) tracked with constraint adjustments and updated as estimates change.

Revenue audit trail

Every revenue recognition entry traces to the contract, the performance obligation, the satisfaction measure and the applied estimate. The auditor reconstructs revenue from one query.

Why multi-GAAP revenue cannot be a batch routine

IFRS 15 and ASC 606 transformed revenue recognition from a billings-driven calculation into an obligations-driven one. A system that runs revenue as a month-end batch — billings adjusted for unearned and accrued — will be wrong on every contract with variable consideration, every contract modification, every contract with multiple performance obligations.

Axional computes revenue continuously from the operational state. Performance-obligation satisfaction events (milestone acceptances, work-unit completions, cost incurrence) drive revenue in the same transaction as the operational event. The financial statement reflects the obligation truth, not the billing convenience.

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