ASC 606 disclosure checklist mapped to data sources

Build a revenue recognition disclosure checklist under {standard}.

Inputs:
- Entity type (public/private): {entity_type}
- Revenue streams: {revenue_streams}
- Contract assets/liabilities present? {contract_assets_liabilities}
- Disaggregation dimensions used: {disaggregation_dimensions}
- Systems/data sources available: {systems_and_reports}
- Prior period disclosure (optional): {prior_disclosure_text}

Deliver:
1) Checklist table: Disclosure requirement, Where in FS/footnote, Data source, Owner, Frequency, Notes.
2) Draft outline for the revenue footnote with placeholders for numbers.
3) Gaps/risks (missing reports, inconsistent definitions) and remediation suggestions.

Assume typical disclosure needs; tailor to inputs.