Modifications create more review notes than original contract setups. Use a short, stubborn checklist so judgments do not hide in email threads.
- Obtain the modification document and effective date — not just the CRM stage change.
- List goods or services added, removed, or repriced.
- Test standalone selling price evidence for new distinct goods or services.
- Decide: separate contract, prospective, or cumulative catch-up — write the why in one paragraph.
- Recalculate remaining deferred balance; tie to the next invoice schedule.
- Confirm the billing API change matches the accounting decision (price, quantity, term).
If step six fails, stop. Do not clear the sample until systems and memos agree. That single pause prevents the “we’ll fix billing later” exceptions that haunt year-end.
We expand this drill in the Modifications module of Subscription Revenue Recognition Audit.