The economics · The liability · Element
The recognition
How the liability appears in the accounts.
The part
What it is
Recognised as deferred revenue or as a provision depending on the arrangement, and the treatment should be agreed with finance rather than assumed by marketing.
A programme launched without this conversation produces a surprise at the next reporting cycle.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.