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New ARR and CAC in Price-Ramped vs. Auto-Expanding Deals

Kellblog

the right for 1,000 people to use a SaaS service) – so the payment structure is purely financial in nature and not related to customer value. Equal Value: The Price-Ramped Deal. GAAP rules define precisely how to take this from a GAAP revenue perspective – and with the adoption of ASC 606 even those rules are changing.