SaaS & Subscriptions / Finance
Remaining Performance Obligations RPO
The total value of contracts a company has signed but not yet recognized as revenue, both the amounts already billed and the future amounts not yet invoiced.
The fork, why two teams get different numbers
RPO, deferred revenue, and backlog are related but distinct and endlessly conflated.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: FASB ASC 606-10-50-13 (remaining performance obligations disclosure) · IFRS 15 (paragraphs 120-122) · SEC guidance on RPO / cRPO disclosure