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.
The five technical-accounting workbooks a SaaS controller maintains every close — leases, commissions, fixed assets, SaaS metrics, runway — at $249 instead of $693, plus the close checklist that ties them together.