SaaS & Subscriptions / Finance
Usage-Based / Consumption Revenue
Revenue that scales with how much a customer actually uses the product, API calls, gigabytes, compute-hours, rather than a fixed per-seat subscription fee.
The fork, why two teams get different numbers
The core dispute is whether consumption revenue is "recurring" at all.
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 606-10-55-18 (right-to-invoice / series practical expedient) · FASB ASC 606-10-32 (variable consideration) · SaaS operating-metric convention (no single standards body)