ARM + SuiteBilling mixed arrangement - orphaned deferred revenue on partially cancelled OTR lines We are running NetSuite Advanced Revenue Management with SuiteBilling for a mixed subscription and one-time revenue model. We are hitting a wall on a specific edge case and looking for anyone who has solved this cleanly. Our Setup • SuiteBilling for subscription items, each on standalone arrangements • One-time revenue (OTR) items sold on standard Sales Orders • When a deal includes both, we merge the SuiteBilling arrangement and the Sales Order arrangement into a single merged Revenue Arrangement per ASC 606 multi-element allocation requirements • Fair Values and SSPs are configured, allocation works correctly on initial setup The Problem When a SuiteBilling subscription is modified, the Change Order mechanism adjusts the element value directly on the arrangement and ARM recalculates cleanly. The subscription side sorts itself out. The OTR side does not work the same way. When a fixed-fee OTR line is partially cancelled or scope is reduced mid-contract, we cannot revise the Sales Order line value because it is locked after partial billing. There is no native ARM mechanism to tell the system the remaining unearned portion of that element is closed. The result is orphaned deferred revenue balances sitting against OTR elements that are commercially closed but ARM still carries the original allocated value. These balances will never unwind because there is no remaining performance obligation and no billing to drive recognition. Why Standard Fixes Do Not Work • Manual journal entries are not viable because they move the GL but not the ARM subledger, creating a reconciliation discrepancy • Credit memo / RMA approach creates a new negative element but ARM allocates it proportionally across all lines in the arrangement rather than netting it cleanly against the specific OTR line, causing unintended catch-up adjustments across subscription lines that were never affected commercially • Separating the orphaned element into a new standalone arrangement cleans up the ARM subledger but we are not confident it is ASC 606 compliant since it effectively removes a performance obligation from its original multi-element allocation pool mid-contract without a clear commercial event justifying a contract modification treatment Specific Questions 1. Has anyone found a clean within-ARM path to close out an orphaned OTR element without contaminating the rest of the arrangement? 2. Has anyone successfully used the contract modification / new standalone arrangement approach and had it hold up under audit? What was the documentation requirement? 3. Is there a SuiteApp or third party tool that handles partial OTR cancellations in multi-element arrangements better than native ARM? 4. For those who have been through audit with this issue, how did your auditors want you to treat the orphaned balances? We are not looking for journal entry workarounds. We need something that stays within the ARM subledger and is defensible under ASC 606.