Sub-function
Revenue Recognition Interlock
Owns revenue schedule work end to end inside Revenue Operations. Runs 3 lines across 15 stations, drains the repeatable share into the R2R tower, and holds 3 human gates.
Estate rating
BBB
73 / 100
Parsing and allocation are agentic, but revenue recognition is externally audited. A controller signs every schedule and every modification.
Agents
8
Lines
3
Units / wk
17,390
Timetable vs actual
15.9h → 12.9h
Cost / unit
$17
was $43
Run-rate saving
$23.5M
annualized at this volume
The 8 agents running this sub-function
Grouped by what they are for, not by where they sit. The agent org is process-shaped.
Revenue Recognition Orchestrator
Owns the revenue recognition interlock lane end to end. Sequences the other agents, holds the timetable, and decides what surfaces to a human.
ceiling A2 · escalates to Escalates to Director, Revenue Accounting when the unit falls outside the decision envelope or confidence drops below the floor.
Performance Obligation Agent
Runs the repeatable portion of revenue recognition interlock inside the shared transaction spine at spine cost and spine controls.
ceiling A2 · escalates to Escalates to Director, Revenue Accounting when the unit falls outside the decision envelope or confidence drops below the floor.
Deferred Balance Agent
Runs the repeatable portion of revenue recognition interlock inside the shared transaction spine at spine cost and spine controls.
ceiling A2 · escalates to Escalates to Director, Revenue Accounting when the unit falls outside the decision envelope or confidence drops below the floor.
Allocation Agent
Executes the revenue recognition interlock step it owns, posts its evidence, and hands the unit to the next stage.
ceiling A2 · escalates to Escalates to Director, Revenue Accounting when the unit falls outside the decision envelope or confidence drops below the floor.
Contract Modification Agent
Executes the revenue recognition interlock step it owns, posts its evidence, and hands the unit to the next stage.
ceiling A2 · escalates to Escalates to Director, Revenue Accounting when the unit falls outside the decision envelope or confidence drops below the floor.
Recognition Policy Agent
Holds the rules that bind every other agent in revenue recognition interlock. Versions them, tests them against live decisions, and blocks work that breaches them.
ceiling A2 · escalates to Escalates on any decision that would breach a live policy version, with the clause cited.
Audit Evidence Agent
Watches revenue recognition interlock continuously. Detects drift, quantifies it, and routes what matters without waiting for a reporting cycle.
ceiling A2 · escalates to Escalates to Director, Revenue Accounting when the unit falls outside the decision envelope or confidence drops below the floor.
Revenue Recognition Interlock Challenger Agent
Adversarial reviewer for revenue recognition interlock. Argues the opposite case on every position and flags where the evidence does not carry the claim.
ceiling A2 · escalates to Escalates when a ratified position is still running against a break condition it flagged.
Estate rating breakdown
Seven control dimensions. Judgment readiness runs against autonomy on purpose.
People
What the humans stopped doing, and what they do now.
Redeployed into cross-function process redesign.
Lines running in this sub-function
Each line is a workflow. Click a line to walk it station by station.
Strategy positions this sub-function holds
An agent that only executes is a robot. These are the calls it made, the argument against each one, and what would prove it wrong.
Revenue Recognition Interlock Operating Position
Draftv4Should revenue schedule work stay in the shared transaction spine, or come back inside the function where the context lives?
Hold the ceiling at A2 for revenue recognition interlock. Parsing and allocation are agentic, but revenue recognition is externally audited. A controller signs every schedule and every modification. Raise it only after two consecutive quarters where the override rate stays under five percent and every override has a written cause.
confidence
88%
The challenge — Revenue Recognition Interlock Challenger Agent
Revenue Recognition Interlock Challenger Agent argues the recommendation leans on 5 quarters of data from a period with no volume shock. The confidence band overlaps the alternative, and the position does not say what it would take to be wrong. Recorded as a dissent, not a block.
Break conditions
- ·Override rate rises above 9 percent for two consecutive months
- ·Cost per revenue schedule stops falling while volume keeps rising
- ·A control failure in this lane reaches a customer or a regulator
Evidence gaps
- ·No external comparator on a like-for-like unit definition
- ·Exception cases under $38k are sampled, not fully measured
| Alternative considered | Cost | Risk | Verdict |
|---|---|---|---|
| Hold the current position | $300k run rate | Known and priced. Cedes ground if comparators move faster. | live |
| Raise the ceiling one level now | $1138k to build controls | Override rate is 9 percent; raising the ceiling before that settles imports the error into production. | rejected on evidence |
| Move the exception tail to the spine | $591k transition | Loses local context. Rework risk on the cases that are hardest to recover. | under review |
Policy register
The rules the agents above are bound by. Version, owner, approver, and the agents each rule constrains.
| Ref | Rule | Scope | Owner agent | Approved by | Version | Status |
|---|---|---|---|---|---|---|
| RO6-POL-200 | Revenue Recognition Interlock Decision Envelope Agents in this lane may act without a human when the revenue schedule sits inside the stated value, risk and confidence envelope. Outside it, the unit holds at a gate with a named approver and a running clock. binds 4 agents · Global | envelope | Recognition Policy Agent | Director, Revenue Accounting | v4.8 | Active |
| RO6-POL-201 | Revenue Recognition Interlock Evidence Standard Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. An action with no evidence record is treated as a control failure, not a fast decision. binds 4 agents · APAC | evidence | Recognition Policy Agent | Director, Revenue Accounting | v4.4 | under review |
| RO6-POL-202 | Revenue Recognition Interlock Escalation Rule Escalation is mandatory when confidence falls below the floor, when two options sit inside the confidence band, or when a break condition on a ratified position fires. Director, Revenue Accounting owns the response clock. binds 4 agents · LATAM · US | escalation | Recognition Policy Agent | Director, Revenue Accounting | v2.6 | Active |