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Outcome-Based Pricing Crosses Into the Accounting Rulebook: Deloitte Publishes Revenue-Recognition Guidance for Agentic AI (June 4, 2026)
Deloitte's June 4 Technology Spotlight, 'Accounting for Outcome-Based Pricing in an Agentic AI Software Product,' walks through whether a vendor's promise is a stand-ready obligation (revenue over time) or delivery of successful outcomes (revenue as outcomes occur, e.g., per resolved ticket), and how ASC 606's variable-consideration and series guidance apply. When Big Four firms ship revenue-recognition playbooks for per-resolution/per-action pricing, the model has moved from experiment to default for AI-native SaaS. This is the financial-plumbing confirmation behind the per-seat→outcome shift, not another pricing-page anecdote.
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