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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions:

1. Why Is Satisfaction Method a key element of a Performance Obligation?

A) because it specifies whether revenue has been fully or partially recognized for a good or service
B) because it determines whether revenue for a good or service is recognized Over Time or Point in Time
C) because it calculates the percentage of Total Transaction Price allocated to date
D) because it calculates the amount of Total Transaction Price allocated to date

2. You define a Contract Identification Rule that uses the following source document attributes to match transaction lines:
Bill-to Customer Party Identifier
Extensible Header Character Attribute 4
Based the data displayed:

How many contracts will be created In Revenue Management?

A) 5
B) 3
C) 1
D) 4
E) 0

3. Revenue tracks several amounts associated to a customer contract, for example, selling amount, allocated amount, and billed amount. What is allocated amount?

A) revenue recognized for each performance obligation
B) stand-alone selling price assigned to the promised detail line
C) transaction price derived from the source system line import
D) transaction price distributed to each performance obligation

4. A business entity (your client) sells a computer, monitor, keyboard, and mouse as a single package to consumers. The entity has identified that this bundle is a distinct performance obligation. How should you configure Revenue management to ensure that these items are grouped into one performance obligation?

A) By defining a Revenue Item Group
B) By defining a Standalone Selling Price Profile.
C) By defining a Contact Identification Rule.
D) By defining a Performance Obligation Template.

5. Which statement does NOT describe how revenue is handled under the latest standards under ASC 606 and IFRS 15?

A) You calculate the liability at inception and book it when either party acts. An Act could be shipping or invoicing.
B) Liability is a list of goods and services you actually owe to the customers for future satisfaction via transfer.
C) You accrue for goods and services that you owe to customers because either you or they have relied on the contract. You no longer defer revenue.
D) You book the invoiced amount to the P&L when you meet the regulatory definition by Industry.
E) You value the accrual at estimated consideration and it is a monetary debt.

Solutions: