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Board OntologyFinance

Cloud / Hosting

Direct cost of cloud infrastructure, hosting, storage, and compute used to deliver the product (AWS, GCP, Azure, CDN). A cost-of-revenue line because it scales with serving customers. For infrastructure-heavy and AI products this is often the largest COGS component. — Finance KPI, I'mBoard-authored (editorial tier).

I'mBoard-authored (editorial tier)

No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.

Rogue ID: finance.cloud_hosting Type: Currency Domain: Finance

Definition

Direct cost of cloud infrastructure, hosting, storage, and compute used to deliver the product (AWS, GCP, Azure, CDN). A cost-of-revenue line because it scales with serving customers. For infrastructure-heavy and AI products this is often the largest COGS component.

Formula

Direct cloud / hosting / compute cost of delivering the product for the period.

Why it matters

A primary driver of gross margin, especially for infrastructure- and AI-heavy products.

How to interpret

Track as a percentage of total revenue; a rising ratio signals margin pressure or unoptimized infrastructure.

  • finance.total_cogs
  • finance.gross_margin_pct

Source

I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.

Stage relevance

Company stagePriority
Series ARecommended
Series BRecommended
Series C+Recommended
PublicRecommended

Suggested for stages: Series A, Series B, Series C+, Public.

Default owning functions

  • Finance

Machine-readable

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