{
  "version": "1.16.0",
  "releasedAt": "2026-09-07",
  "kpi": {
    "rogueId": "finance.software_it",
    "slug": "software_it",
    "domain": "finance",
    "defaultLabel": "Software & IT",
    "description": "Cost of internal software, IT, security, devices, and admin tooling for the period (company-wide SaaS not specific to R&D or GTM).",
    "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": "Company-wide software / IT / security cost for the period.",
    "whyItMatters": "A quiet cost-creep area as headcount and tool sprawl grow.",
    "interpretationGuidance": "Track per-employee software cost; rationalize overlapping subscriptions.",
    "relatedKpiIds": [
      "finance.total_ga"
    ],
    "calculationPolicy": {
      "inclusionRules": [
        "Company-wide internal software, IT, security, devices, and admin tooling not specific to R&D, GTM, or CS."
      ],
      "exclusionRules": [
        "Department-specific tooling (finance.rd_tools_software / finance.sm_tools_software / finance.cs_tools_software).",
        "Production infrastructure (finance.cloud_hosting)."
      ],
      "requiredInputs": [
        "The company-wide SaaS/IT subscription list and per-employee software cost."
      ],
      "validationChecks": [
        "Track per-employee software cost and rationalize overlapping subscriptions; rolls into finance.total_ga."
      ],
      "commonMiscomputations": [
        "Double-counting department tools here and in their section tooling lines.",
        "Letting quiet subscription sprawl creep up unmonitored."
      ]
    },
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "primary"
    }
  }
}