“If the reseller is a customer, the amount the reseller pays them would be their revenue…if the reseller is an agent, they would record revenue as what the customer pays with a commission.”

Mike Coleman · PwC's accounting podcast · Software costs and revenue recognition in the age of AI

Play from 15:37
15:37

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What was described

Determine whether a reseller is a customer (principal) or a sales agent by checking if the reseller gains control of the SaaS and integrates it into its own offering.

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