When Prepaid Subscriptions Distort Period Revenue
Annual prepay looks healthy in cash. Without careful deferral, the P&L tells a louder story than the contracts support.
Journal
Practical notes from subscription revenue audits—recognition, cut-off, and evidence that lasts through review.
Cut-Off Testing for Subscription Cancellations
Cancellation timestamps rarely match ledger cut-off. A short test plan keeps churn and deferred balances honest.
Evidence Packs That Survive an External Review
Screenshots age poorly. Structured evidence from invoice to ledger is what subscription audits actually need.