Top 100 SaaS Companies Survey 2022
White Paper
Top 100 SaaS Companies Survey 2022
by Matthew Perreault, David Greenamyre
October 13, 2022
Capitalization of Development Costs and Sales Commissions
Top 100 SaaS Companies Survey 2022

Sales commissions and software development costs (including website or application development costs) continue to be among the top expenditures for software-as-a-service (SaaS) companies. Chief financial officers (CFOs), chief accounting officers (CAOs) and other finance and accounting executives of SaaS companies need to continually evaluate and monitor the industry for emerging trends pertaining to the accounting of these costs.

In this paper, you’ll learn:

  • How your organization compares to its peers in key areas of cost capitalization
  • How the capitalization of development costs and sales commissions of top SaaS companies vary over time, by revenue and by auditor     
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