{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.services_delivery_costs",
    "slug": "services_delivery_costs",
    "domain": "finance",
    "defaultLabel": "Services Delivery Costs",
    "description": "Direct cost of delivering implementation and professional services — the cost paired with services/implementation revenue. Tracking it against `finance.services_revenue` reveals whether services are run at, above, or below cost.",
    "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
    },
    "formula": "Direct cost of delivering implementation / professional services for the period.",
    "whyItMatters": "Pairs with services revenue to show services margin — often a board question.",
    "interpretationGuidance": "Compare to `finance.services_revenue`: services run below cost dilute blended gross margin and should be flagged.",
    "relatedKpiIds": [
      "finance.total_cogs",
      "finance.services_revenue"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "primary"
    }
  }
}