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Technology Spotlight: Accounting for outcome-based pricing in an agentic AI software product
The evolution from “per seat” SaaS to agentic AI
As Software-as-a-Service (SaaS) applications with agentic artificial intelligence capabilities enter the marketplace, entities are reevaluating their SaaS pricing models. With AI software unlocking new sources of value, some companies may shift from traditional annual licenses to outcome-based pricing, which introduces new and complex accounting questions. Deloitte’s Technology Spotlight: Accounting for Outcome-Based Pricing in an Agentic AI Software Product examines key accounting considerations for outcome-based pricing in agentic AI software products, including key AI software revenue recognition judgments under ASC 606.
The publication explores when a service offered in an arrangement reflects a stand-ready obligation versus a promise to deliver specified successful outcomes, and provides interpretive guidance on implementation activities, customer data rights, and variable consideration. With practical examples and actionable analysis, this Spotlight serves as a timely resource for finance, controllership, accounting, and reporting leaders navigating the next wave of AI-enabled business models and evaluating emerging agentic AI software accounting questions.
For a deeper look at the accounting considerations and guidance related to software with agentic AI capabilities, read the full "Technology Spotlight: Accounting for Outcome-Based Pricing in an Agentic AI Software Product."
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Jean-Denis Ncho-Oguie
Dan Le
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