CUST.7:4.2 - Recover complete work and resource obligations

Start from the constructed alternatives, not from an assumed price. Trace preparation, local execution, adaptation, qualification, acceptance, assistance, coordination, updates, support, transition and ending. Include the recipient’s work when the alternative transfers effort to them.

Use MA.8 — Account for Customer and Product Economics Over Time for the complete accounting method over customer and product economics. Supply the alternatives and time boundary; receive the relevant cost, capacity, allocation, support-tail and economic results under their stated assumptions. CUST’s contribution is to ensure the customization/family alternatives supply the whole relevant work, then use the returned account in the disposition.

Keep unlike resources distinguishable. An hour of a scarce specialist is not automatically substitutable by an hour of general delivery work. Record when a resource is needed, not only its total amount. Separate committed obligations from optional investment and from work whose funding or provider is still unknown.

Avoid double counting common development across customers while still making its actual financing visible. A contribution can be valuable over a portfolio even when one case cannot bear the whole preparation cost. Conversely, allocating costs away from a customer does not remove the underlying burden.