Sales / Sales Compensation
Commission Attainment vs Quota Attainment OTE
What a rep is PAID relative to their on-target earnings (OTE), which is NOT the same as the percentage of quota they hit, once accelerators and floors bend the line.
The fork, why two teams get different numbers
Quota attainment (bookings ÷ quota) and commission attainment (commission earned ÷ target commission) are treated as interchangeable but diverge by design.
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: Sales-compensation convention; ASC 340-40 incremental costs of obtaining a contract (reference only)