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

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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)