{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.subscription_revenue",
    "slug": "subscription_revenue",
    "domain": "finance",
    "defaultLabel": "Subscription Revenue",
    "description": "Recognized recurring software revenue for the period — the recurring subscription fees earned under contract, recognized on an accrual basis over the service period. The core revenue line for a SaaS P&L; kept separate from usage and services so the board can read the recurring-vs-non-recurring mix. Distinct from ARR (a forward run-rate) and from cash collected (a financing-timing view).",
    "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": "Recognized recurring subscription revenue for the period (accrual basis), excluding usage, services, and one-time fees.",
    "whyItMatters": "Isolates durable recurring revenue — the basis of SaaS quality-of-revenue and gross-margin reads.",
    "interpretationGuidance": "Read alongside `sales.arr`: recognized subscription revenue trails ARR and the gap reflects timing and mid-period changes. Persistent divergence warrants a note.",
    "relatedKpiIds": [
      "finance.total_revenue",
      "sales.arr",
      "sales.total_revenue"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "moneyBasis": "recognized_revenue",
      "production": "primary"
    }
  }
}