New ARR and CAC in Price-Ramped vs. Auto-Expanding Deals
Kellblog
AUGUST 7, 2019
GAAP rules define precisely how to take this from a GAAP revenue perspective – and with the adoption of ASC 606 even those rules are changing. GAAP revenue. $1M. GAAP unbilled deferred revenue. $5M. ASC 606 revenue. $2M. ASC 606 revenue backlog. $4M. Price-Ramped). Payment structure. $1M.
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