SaaS Agent Revenue Recognition Skill

Overview

Standard SaaS revenue recognition assumes a ratable subscription with a single performance obligation delivered over time. Agent revenue does not behave that way:

• Per-resolution pricing triggers recognition at a point in time — when the customer accepts that the ticket is resolved.
• Per-outcome pricing triggers recognition at a point in time — when the counter-party process verifies the outcome (recovery posted, code accepted by payer, document filed and accepted, claim paid).
• Subscription + success-fee hybrid has two distinct performance obligations and a transaction-price allocation problem.
• Prepaid task credits create deferred revenue with breakage estimation under ASC 606 BC394 / IFRS 15.B46.
• Outcome-conditional revenue is variable consideration that must be estimated and then constrained.
• Marketplace agents that orchestrate third-party tools or services require a principal-vs-agent determination at the gross-vs-net revenue boundary.

Getting this wrong destroys investor trust, attracts audit qualification, and (most commonly) overstates revenue. Investors and auditors are increasingly explicit about agent rev-rec policy in 2026 because the patterns are new and the prior-period restatement risk is real.

This skill installs the agent revenue recognition discipline — the per-pricing-primitive policy memo that auditors and DD teams will request.

Use When