Can someone please show me how to calculate revenue recognition under proportional performance by straight line method over the fixed period?
If I have a contract for service for 1 year paid in advance ($5000), how do I calculate revenue recognized only for 1 month period? Than kyou.

I'm not familiar with the term "proportional performance," but it just sounds like you got paid a year in advance and are recognizing income on an allocated basis. If $5000 is one year, then a month is just 1/12th of that.