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# arm
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r
It doesn’t sound like you need ARM, but you should really consult your accountants for that decision. ARM is typically used when you charge for a service upfront that is delivered over time. An example would be that you bill for a monthly subscription at an annual rate. Then ARM would be needed to recognize the revenue monthly instead of at billing.
It is just determing if you have a requirement in your business to meet ACS 606 requirements. If you do, then ARM is needed to best manage that.