Cloud Marketplaces, Principal vs Agent, Transaction Fee Classification, & SaaS Accounting (ASC 606)

Описание: Is your SaaS accounting team struggling with Principal vs Agent considerations for cloud marketplace fees? In this ASC 606 deep dive, we explore the "Elephant in the Room" of SaaS finance: Should AWS, Azure, and GCP listing fees be classified as Cost of Revenue (COGS) or Sales and Marketing (OpEx)?

Accounting for cloud marketplaces is one of the most ambiguous areas in tech finance. With 3% to 10% listing fees at stake, the decision between Gross vs Net revenue recognition can drastically impact your margins and investor story.

IN THIS EPISODE: 0:00 - The "Elephant in the Room" of Cloud Accounting 1:45 - Principal vs Agent: The 3-Party Transaction Problem 5:30 - Classification Debate: Cost of Revenue vs Sales & Marketing 12:15 - The "Pull-Through" Economy: Why AWS/Azure/GCP Lower Their Fees 18:40 - Collaborative Arrangements: The Overlooked ASC 606 Guidance 24:10 - FinOps & Consumption: Prepayments and Burn-down Commitments

KEY TOPICS COVERED:

SaaS Revenue Recognition: How to handle the economic reality of partnership strategies vs technical accounting guidance.

Gross vs Net: Determining if you are the principal or the agent in a marketplace transaction.

Cloud Marketplace Fees: Understanding the flow of funds, tax risks, and "funny money" credits in AWS and Azure ecosystems.

FinOps & Usage-Based Pricing: The disconnect between consumption models and traditional subscription accounting.

ABOUT THE HOSTS:

Angela: Founder of the Gap Savvy Community, ex-KPMG (Audit/Advisory), and former finance leader at Glassdoor and Everest Systems.

Devon Coons: Ex-Controller at Google Cloud, Financial Advisor to the Office of the CFO, and host of the Ambitions Align podcast.

👇 JOIN THE DEBATE Is your finance team classifying marketplace fees as COGS or Marketing? Let us know in the comments!

#SaaSAccounting #ASC606 #PrincipalVsAgent #RevenueRecognition #CloudMarketplace #FinOps #CFO #TechnicalAccounting #GapSavvy #DevonCoons