The consultancy Hautval assists Néolis in filing an application for marketing authorisation of a medical device. Its fees comprise a fixed amount of 600,000 and a success fee of 150,000, payable only if the competent public authority grants the authorisation. The decision is expected in 18 months; Hautval has never handled an application before this authority. Write a memo determining the treatment of the success fee in the transaction price at contract inception.