#saas
SaaS accounting, revenue recognition, and metrics
Capitalize application-development costs under ASC 350-40 and expense SaaS subscriptions; Section 174 tax rules diverge, so track both.
Building on Feast turns engineering payroll into a capital asset under ASC 350-40; buying Tecton keeps it operating expense. Document the stages.
Upgrades and downgrades reallocate future revenue, never the past — reconcile billing to books monthly with a deferred-revenue rollforward.
MongoDB's Q2 FY2027: $771.8M revenue (+30.5%), $40.9M GAAP net income, and $148.9M of stock-based compensation inside it, read line by line from the 10-Q.
Mauritius charges 15% VAT on foreign digital services since January 1, 2026 — with no turnover threshold, so a single sale triggers MRA registration.
Recognize MCP usage revenue as agents consume it, hold prepaid credits as deferred revenue, and track API passthrough cost per tool.
Invoice Ninja self-hosted costs ~$100/year versus $240 for SaaS invoicing — if you pick maintained software. Compare options, upkeep, and when to stay hosted.
Visa requires express consent, instant terms, a 7-day pre-billing reminder, and easy online cancel for free trials — miss one and the dispute is unwinnable.
NYC's click-to-cancel rule is live: online cancellation is mandatory, renewals need 15-to-45-day notice, and fines run $525 to $3,500 per violation.
Figma Q2 2026 revenue rose 48% to $370.1M, but $147.6M of post-IPO stock comp turned a $42.6M non-GAAP profit into a $112.2M GAAP loss.
Rwanda's April 2026 order taxes online goods and digital services at 18% VAT — foreign sellers must register with the RRA or banks withhold it.
Airwallex bundles billing at no added cost while Stripe Billing charges 0.7% of subscription volume — but the FX spread, 0.4–0.7 points wider, costs more.
