{
  "version": "1.16.0",
  "releasedAt": "2026-09-07",
  "kpi": {
    "rogueId": "finance.customer_support_delivery",
    "slug": "customer_support_delivery",
    "domain": "finance",
    "defaultLabel": "Customer Support & Delivery",
    "description": "Direct cost of supporting and serving customers that is part of cost-of-revenue (front-line support, delivery operations tied to the product). Distinct from the Customer Success OpEx section, which covers retention/expansion-oriented account management.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null,
      "authorityLevel": "imboard-editorial"
    },
    "formula": "Direct cost of serving/supporting customers included in cost of revenue.",
    "whyItMatters": "Captures the service cost embedded in gross margin, separate from go-to-market CS.",
    "interpretationGuidance": "If this scales linearly with customers, it caps gross margin; automation should bend the curve over time.",
    "relatedKpiIds": [
      "finance.total_cogs"
    ],
    "calculationPolicy": {
      "inclusionRules": [
        "Front-line support and delivery operations that are part of serving the product, classified into cost of revenue (support reps, delivery ops tied to the product)."
      ],
      "exclusionRules": [
        "Retention/expansion-oriented Customer Success account management — that is finance.cs_payroll (OpEx, finance.total_cs).",
        "Sales and go-to-market functions."
      ],
      "requiredInputs": [
        "Support/delivery headcount cost classified to COGS.",
        "A time-allocation basis for individuals who split between COGS support and OpEx success."
      ],
      "edgeCases": [
        "A person who both supports (COGS) and drives expansion (OpEx CS) must be allocated by time across the two lines.",
        "Automation should bend the per-customer support cost curve over time."
      ],
      "validationChecks": [
        "If this scales linearly with customer count it caps gross margin.",
        "Distinct from finance.cs_payroll — the same person cannot sit fully in both without an allocation."
      ],
      "commonMiscomputations": [
        "Double-counting the same person in customer_support_delivery (COGS) and cs_payroll (OpEx).",
        "Classifying all customer-facing staff as COGS (overstates COGS) or all as OpEx (overstates gross margin)."
      ]
    },
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "primary"
    }
  }
}