skinny.

Latest / PwC's accounting podcast

Software costs and revenue recognition in the age of AI

Software and software-as-a-service (SaaS) companies are navigating accounting questions as AI technologies become part of their products and development processes. We discuss how companies can apply existing accounting guidance to new revenue recognition questions involving software licenses, SaaS, AI-enabled services, and commercial arrangements. Our guests also discuss capitalizing and classifying software development costs.

Key topics and timestamps

1:47 — Software licenses versus software-as-a-service

8:36 — AI-enabled services and revenue recognition

15:37 — Reseller arrangements and…

The skinny

The skinny isn't ready yet — notes appear once the transcript is processed.