Insurance / Compliance
Cost of D&O and cyber insurance, SOC 2, and regulatory compliance for the period. Rises with company size, customer requirements, and financing stage. — 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.insurance_compliance
Type: Currency
Domain: Finance
Definition
Cost of D&O and cyber insurance, SOC 2, and regulatory compliance for the period. Rises with company size, customer requirements, and financing stage.
Formula
Insurance & compliance cost for the period.Why it matters
A step-fixed cost driven by stage, customer requirements, and risk posture.
How to interpret
Expect step-ups at financings and enterprise-customer thresholds (e.g. SOC 2).
Calculation policy
How an AI agent should compute this KPI from messy company data. Free-text rules consumed at reasoning time — not a deterministic DSL. The most common ways to get this wrong are listed under Common miscomputations.
Inclusion rules
- D&O, cyber, and general insurance premiums; SOC 2 / ISO audits; and regulatory-compliance costs for the period.
Exclusion rules
- Legal and accounting professional fees (finance.legal_accounting_professional).
- Employee health/benefits, which are loaded into the payroll lines.
Required inputs
- Insurance premium schedule (often annual — amortize) and compliance-audit invoices.
Edge cases
- Step-ups at financings and at enterprise-customer thresholds (e.g. SOC 2).
- Annual premiums amortize monthly rather than expensing in one month.
Validation checks
- A step-fixed cost driven by stage, customer requirements, and risk posture; rolls into finance.total_ga.
Common miscomputations
- Classifying employee health insurance here instead of loaded payroll.
- Expensing an annual premium in a single month.
Related KPIs
finance.total_ga
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 stage | Priority |
|---|---|
| Series A | Recommended |
| Series B | Recommended |
| Series C+ | Recommended |
| Public | Recommended |
Suggested for stages: Series A, Series B, Series C+, Public.
Default owning functions
- Finance
Machine-readable
- This KPI as JSON:
/api/ontology/finance/insurance_compliance.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Gross Profit
Total revenue minus total cost of revenue for the period — the profit left to fund operating expenses. The dollar complement to gross margin and the starting point for the operating-result section. — Finance KPI, I'mBoard-authored (editorial tier).
Interest Income / Expense
Net interest for the period as a SIGNED line: interest earned on cash/deposits (positive) net of interest paid on loans, venture debt, or other financing (negative). For cash-rich post-raise companies this is often net positive income. — Finance KPI, I'mBoard-authored (editorial tier).