An estimate of variable consideration enters the transaction price just so far as it is highly probable that no significant reversal of cumulative revenue will occur when the uncertainty resolves, weighing both the likelihood and the size of a reversal. Factors that raise the risk include sensitivity to matters outside the entity's influence such as markets, third parties, weather or obsolescence, a long period before resolution, limited or poorly predictive experience with similar contracts, a practice of broad price concessions or changing payment terms, and a large number and wide range of possible amounts. At each reporting date the estimated transaction price and the constraint assessment are updated to reflect current circumstances, with changes accounted for under paragraphs 87 to 90. Royalties based on sales or usage of licensed intellectual property follow paragraph B63 rather than the general estimation rules.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.