No, an entity is not necessarily required to obtain a legal opinion to assess whether it has an enforceable right to payment. The assessment typically involves evaluating the contract terms and applying judgment based on applicable accounting principles, such as ASC 606, to determine if the contract grants a right to consideration that is both legally enforceable and meets the criteria for recognition as revenue or an asset. However, in complex or uncertain situations, seeking legal advice may be helpful to support the entity's conclusion.