Payments to Customers for Cooperative Digital Marketing

Authors

Josh Mortensen, Brigham Young University - Provo
Jeff Wilks, Brigham Young University - ProvoFollow

Keywords

digital marketing services, cooperative advertising, ASC 606 distinct guidance

Abstract

With the growth of digital marketing, cooperative advertising arrangements are becoming increasingly common. Because many of these arrangements result from consideration paid to a customer, entities have questioned how the distinct good or service guidance in Accounting Standards Codification (ASC) 606 should apply to digital marketing services. This article reviews the distinct good or service guidance and provides questions that can help entities decide whether a digital marketing service is distinct in the context of a cooperative advertising arrangement in which consideration is paid to a customer.

Original Publication Citation

Payments to Customers for Cooperative Digital Marketing (J. Mortensen and T. J. Wilks), RevenueHub, January 17, 2020. (2,985 unique views as of Jan. 13, 2023)

BYU ScholarsArchive Citation

Mortensen, Josh and Wilks, Jeff, "Payments to Customers for Cooperative Digital Marketing" (2020). Faculty Publications. 8651.
https://scholarsarchive.byu.edu/facpub/8651

Document Type

Peer-Reviewed Article

Publication Date

2020

Publisher

RevenueHub

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

Copyright Use Information

https://lib.byu.edu/about/copyright/