Deferred revenue is the single largest liability on most SaaS balance sheets, and tracking it accurately in Excel gets painful fast. This guide walks through building a deferred revenue waterfall schedule from scratch, with working formulas, journal entries, and a reconciliation framework that holds up under audit.
A step-by-step guide to building a fixed asset depreciation schedule in Excel. Covers three depreciation methods with formulas, worked examples, journal entries, and the register structure you need for audit-ready reporting. Includes a link to a pre-built audit-ready workbook.
Your board deck needs SaaS metrics. Your investors want them monthly. Here is how to build a SaaS metrics dashboard in Excel that finance actually controls — with formulas, worked examples, and the common mistakes that make dashboards unreliable.
A practical walkthrough of journal entries for every type of fixed asset disposal. Covers the generic disposal pattern, then steps through sale, retirement, trade-in (with the ASC 845 commercial-substance test), write-off, and casualty loss — each with a worked example and the JE that ties out. Plus the authorization and evidence anchors auditors require.
Commission accrual and commission capitalization are two different entries that most closes tangle together. One worked month shows the accrual when the commission is earned, the capitalization of the same dollars as a contract cost asset, the payout, the true-up when a deal falls through, and the monthly amortization, with the Excel schedule that ties all of it to the general ledger.
A clawback touches three balances at once: the rep’s payout, the deferred commission asset, and the amortization already expensed. One paid-and-amortizing commission is worked through a full clawback, a 50% clawback, a no-clawback cancellation, and a downgrade, with the ASC 340-40 impairment test and the entries for each.
Under ASC 840, escalating rent and free months produced a deferred rent liability. Under ASC 842 the same difference sits inside the right-of-use asset. One worked lease shows both sets of entries, proves they tie to the cent, and gives you the Excel formulas.
Everything a controller needs to run ASC 842 in Excel — what counts as a lease, the five classification tests, the discount rate election, initial and subsequent measurement with one worked example, the journal entries, modifications, the disclosures, and where ASC 842 splits from IFRS 16. With links to the deep-dive guides and a workbook that ties to $0.