Meta — Agent Revenue Recognition Policy Skill

Overview

The operational rev-rec skill (saas-agent-revenue-recognition) installs the analysis discipline. This meta-skill installs the policy declaration discipline — the practice of producing an auditor-ready policy memo as a first-class artefact of the plan, refreshing it annually, and making it traceable to the contract templates, financial model, and disclosure language.

Why a separate meta-skill: audit firms (Big-4 and regional) expect an explicit policy memo as a documented artefact. DD teams quote from it. Investors lean on it. Treating policy as an emergent property of the financial model is not enough — the policy must be a named, owned, dated artefact.

Use When

• A plan is being prepared for audit, DFI / institutional DD, or institutional fundraising
• An auditor has been appointed and the policy memo is a deliverable
• A pricing primitive is being changed or added (modification triggers policy refresh)
• The plan involves outcome pricing, hybrid pricing, prepaid credits, SLA tiers, or any non-ratable revenue
• The annual planning cycle requires policy-memo refresh
• Cross-loaded with saas-agent-revenue-recognition, saas-agent-deferred-revenue-and-credit-reserves, meta-accounting-finance-review

Do Not Use When