GAAPSAVVY INTELLIGENCEBENCHMARK EXPLORER
Ring 3 · Public / Vendor
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Meeting type (narrows the question list)
AllAI Council · 1AI Drop-In · 2AI Finance Lab · 2AI Knowledge Share · 2AI Share Forum · 1In-Person Event · 1Public Webinar · 1QTC Share Forum · 5Regroup / Topic Briefing · 1
Poll question

When capitalizing commissions under ASC 340, do you bifurcate between cancellable and non-cancellable contracts and expense the cancellable ones/capitalize the non-cancellable?

When capitalizing commissions under ASC 340, do you bifurcate between cancellable and non-cancellable contracts and expense the cancellable ones/capitalize the non-cancellable?
n=19 poll respondents
No - We only take incremental (non-commensurate) over anticipated customer life42.1% · 8
Othern<5
Yes we bifurcate for both incremental and commensuraten<5
Yes - We bifurcate commensurate onlyn<5
2025-11-21 · QTC Share Forum · 3 cells suppressed (k≥5; answered-count withheld to keep suppressed cells unrecoverable) · % of poll respondents (Decision #18)

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These questions were asked at more than one meeting (or are canonical benchmarks) — the start of longitudinal tracking.

who is (or will be) your auditor5 meetings · 2025-11-21 → 2026-06-26
is the company you're at public or private5 meetings · 2025-11-21 → 2026-06-26
use my poll responses to connect me with others in the same circumstance. (e.g. scenario, auditor, position, etc. - you will also receive results from others who have responded and said yes) note: poll responses are not considered definitive and final positions, they are simply a way to 'read the room' and give you more context within the industry5 meetings · 2025-11-21 → 2026-06-26
is anyone else using ai reporting2 meetings · 2025-11-21 → 2026-01-23
is anyone using2 meetings · 2025-11-21 → 2026-01-23
other2 meetings · 2026-01-23 → 2026-06-26
would you rather2 meetings · 2025-11-21 → 2026-01-23
which ai models are approved for use at your company1 meeting · 2026-06-26

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