Revenue recognition change
beta
Filing comparison
MP Materials Corp. / DE changed its revenue recognition disclosure
Remaining Performance Obligations: Remaining performance obligations represent contracted revenue that will be recognized in future periods.
Evidence
- New language
- Remaining Performance Obligations: Remaining performance obligations represent contracted revenue that will be recognized in future periods., As of September 30, 2026, the aggregate transaction price allocated to the Company’s remaining performance obligations was $179.5 million.
- Prior filed
- 2026-08-07
- Prior form
- 10-Q
- Similarity
- 0.569
- Source
- revenue recognition note comparison
- Threshold
- 0.6
- Why
- The revenue recognition policy disclosure changed materially from the previous comparable filing.
Language present now, absent from the prior filing:
- Remaining Performance Obligations: Remaining performance obligations represent contracted revenue that will be recognized in future periods.
- As of September 30, 2026, the aggregate transaction price allocated to the Company’s remaining performance obligations was $179.5 million.