“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.
Said nearby on the same subject
“We think there's an opportunity to build our own platform as whether it's a standalone SaaS tool that we sell, or something we only give access to people inside our community”
“Full Circle Group was to be able to compare offerings and reduce the opacity between different providers…determine whether you're buying too much or too little.”