# Remaining performance obligations

> Remaining performance obligations — Transaction price allocated to obligations not yet satisfied — deferred revenue plus contracted, unbilled amounts — disclosed with when it is expected to be recognized.

Source: https://lopifi.com/glossary/remaining-performance-obligations
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is remaining performance obligations?** In accounting, remaining performance obligations means transaction price allocated to obligations not yet satisfied — deferred revenue plus contracted, unbilled amounts — disclosed with when it is expected to be recognized.

## Also known as

- RPO

## Words this system refuses for it

- backlog (a sales term, broader or narrower by company)
- bookings

- **Category:** Revenue recognition
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** transaction-price, deferred-revenue, transaction, revenue