The Revenue Performance Obligation (RPO) revenue recognition method is used by companies that either enter into contracts with customers to transfer goods or services or enters into contract for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (for example: leases and insurance contracts). Revenue codes are assigned at the job level. Under the new Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606). For more information, see http://www.fasb.org. In our Help files and Job Cost user guide, the acronym RPO refers to revenue codes on jobs.