| Client | Retainer Type | Rollover Policy | Monthly Value |
|---|---|---|---|
| Meridian Corp | Hourly block | 10% cap | $18,000 |
| Apex Dynamics | Fixed fee | No rollover | $12,500 |
| Sterling Group | Hybrid | 15% cap | $24,000 |
| Northfield Inc | Hourly block | 20% cap | $9,500 |
| Caldera Partners | Fixed fee | No rollover | $31,000 |
| Veyron LLC | Hybrid | 10% cap | $15,750 |
| Eastmont Tech flush | Usage-based | Monthly flush | $8,200 |
| All retainers classified | 4 hourly · 2 fixed · 1 usage-based · ASC 606 ready | $118,950 / mo | |
| Obligation | Pattern | Jan | Feb | Mar | Apr | May | Jun | Total |
|---|---|---|---|---|---|---|---|---|
| Meridian Corp | hourly | 18,000 | 18,000 | 18,000 | 18,000 | 19,800 | 18,000 | 109,800 |
| Apex Dynamics | fixed | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 75,000 |
| Sterling Group | hybrid | 24,000 | 24,000 | 24,000 | 24,000 | 27,600 | 24,000 | 147,600 |
| Northfield Inc | hourly | 9,500 | 9,500 | 9,500 | 9,500 | 11,400 | 9,500 | 58,900 |
| Caldera Partners | fixed | 31,000 | 31,000 | 31,000 | 31,000 | 31,000 | 31,000 | 186,000 |
| Veyron LLC | hybrid | 15,750 | 15,750 | 15,750 | 15,750 | 18,113 | 15,750 | 96,863 |
| Eastmont Tech | usage | 8,200 | 8,200 | 8,200 | 8,200 | 8,200 | 8,200 | 49,200 |
| Total earned | 118,950 | 118,950 | 118,950 | 118,950 | 128,613 | 118,950 | 723,363 |
| Account | Description | Debit | Credit |
|---|---|---|---|
| Deferred Revenue | April earned hours (87h × $150) | 14,850 | — |
| Deferred Revenue | Cap-breach forced flush ($4,950 - $1,800) | 3,150 | — |
| Service Revenue: Retainer | April recognized (post-flush) | — | 18,000 |
| Deferred Revenue | May rollover within cap (12h × $150) | 1,800 | — |
| Accounts Receivable | May retainer invoice (120h base) | 18,000 | — |
| Service Revenue: Retainer | May recognized (base + rollover) | — | 19,800 |
| Total | Cap analysis + rollover + recognition · Balanced · GL-ready | 37,800 | 37,800 |