¿Qué son los ingresos diferidos de SaaS?

The recognizing and accounting of unearned income from payments received for subscriptions that have not yet been delivered is known as SaaS deferred revenue. When the services are really provided, the balance sheet liability must be recorded as revenue. 

This strategy aids SaaS businesses in adhering to revenue recognition guidelines and keeping correct financial records. Financial reporting errors and possible compliance problems may result from improper deferred revenue management. 

Deferred revenue is significant because of its relationship to the subscription-based business model common in the software as a service sector. There is a gap between the initial payment and the actual service delivery throughout the subscription period because this model produces recurring revenue over time. 

For example, even if the service will be provided progressively over the month if a customer pays $100 for a monthly subscription, the entire $100 is recorded as deferred revenue at the time of payment. 

For stakeholders like investors, analysts, and management, it is crucial to comprehend how deferred revenue contributes to an accurate representation of the financial health of SaaS companies. A thorough understanding of the business’s financial health is facilitated by its appropriate management, guaranteeing correct revenue recognition, cash flow management, and financial reporting. 

Aunque la idea es simple, el cálculo en sí puede ser desafiante, particularmente cuando una empresa SaaS crece y los contratos se vuelven más irregulares. Aquí está la fórmula: 

Fórmula de ingresos diferidos de SaaS: 

Ingresos diferidos = Valor total del contrato - Ingresos reconocidos

Analicémoslo:

• Valor total del contrato (TCV): La suma de dinero que un cliente acepta pagar durante la duración de su suscripción.
• Ingresos reconocidos: La cantidad de TCV obtenida a través de una prestación de servicios constante.

Por ejemplo:

El 1 de enero, un cliente paga $1,200 por un contrato de un año.

$1,200 por mes es el TCV:

$100 is the recognized revenue ($1,200 x 12 months).

Deferred Revenue = $1,200 – $100 = $1,100 (at the end of January)  

This keeps happening every month. Consequently, by the end of February:

$200 is the recognized revenue ($100 each month * two months).

Deferred Revenue is equal to $1,200 minus $200, or $1,000. This process continues until the contract expires.

Ten en cuenta: 

• Deferred revenue is a crucial part of accrual accounting, which records revenue as soon as it is earned rather than when money is received.
• Balance Sheet: Since deferred income reflects a commitment to provide services, it is listed as a liability on the balance sheet.
• Complexities: A number of factors can make the computation more difficult, including:
• Variable pricing includes Precios basados en el uso, various niveles de suscripcióny más.
• Promociones y descuentos: cupones, Pruebas gratuitas, etc.
• Modificaciones a mitad de contrato: cancelaciones, degradaciones y actualizaciones.
• Normas para Reconocimiento de ingresos: Adherirse a las pautas contables como ASC 606.

Las dos normas contables utilizadas para el reconocimiento de ingresos son GAAP y ASC 606. ASC 606, por otro lado, es una norma más reciente y específica destinada a mejorar la uniformidad y la transparencia en la forma en que las empresas registran los ingresos de los contratos con los clientes. 

ASC 606 es una metodología de reconocimiento de ingresos de cinco pasos que enfatiza la transferencia gradual de control sobre productos o servicios en lugar de solo el punto de venta. Esto es especialmente importante para las empresas SaaS que utilizan modelos de negocio basados en suscripción, as it guarantees that money is recorded at the time the service is rendered. 

For SaaS organizations to maintain compliance and accurate financial reporting, it is essential to comprehend the distinctions between GAAP and ASC 606.