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Revenue Recognition & Quality of Revenue in SMB Deals

Learn how revenue recognition issues can impact SMB deal value from the LCS team, who specialize in QoEs in this market.
Aired
Tuesday, May 19, 2026
Revenue Recognition & Quality of Revenue in SMB Deals
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Join Max Lummis and Travis Sadler of LCS for a practical discussion of the revenue recognition and quality-of-earnings issues that frequently surface in lower middle market transactions.

Topics covered:

  • ASC 606 fundamentals for searchers and investors
  • Common SMB revenue recognition practices and GAAP departures
  • Revenue recognized at a point in time vs. over time
  • Deferred revenue, cutoff testing, and timing manipulation risks
  • Recurring vs. non-recurring revenue and assessing quality of revenue
  • Real-world QoE findings that commonly impact purchase price
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