Engagement summary
Client Background
Pavilion Payments (formerly Global Payments Gaming Solutions) is a leading provider of integrated cash-access, electronic funds transfer, and patron-engagement solutions to the gaming industry.
Engagement Scope
R&M delivered targeted ASC 606 revenue recognition analysis covering complex multi-element payment processing contracts and performed a comprehensive standalone selling price study. Engagement included identification of performance obligations across cash access, kiosk, and loyalty solutions and allocation of transaction price using observable evidence.
Services Provided
- ASC 606 contract analysis for payment processing and gaming
- Standalone selling price study and methodology documentation
- Performance obligation identification across multi-element bundles
- Principal vs. agent analysis for interchange and network fees