Software implementation: who pays to make the subscription work?
Services accounts at Salesforce, ServiceNow and Workday show why selling a subscription and making it work are different economic tests.
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Software sales commissions: the cash payment and the later expense
Capitalised software sales commissions separate the cash paid to win a customer from the expense recognised later. Three dated filings show why neither figure proves acquisition efficiency.
Share compensation lifts operating cash. What does it cost shareholders?
Adobe, Salesforce and Microsoft show why a non-cash pay add-back needs a separate check on dilution and repurchases.
AI support resolutions: what counts as a completed job?
HubSpot, Salesforce and Freshworks count different AI support events. Follow the definition, human follow-up and full cost before inferring customer value.
Software contract backlogs: when does the revenue arrive?
Adobe, Salesforce and Microsoft disclose substantial contracted work. Recognition timing, billing and delivery costs determine what those balances can tell us.