SaaS

CDN & Bandwidth Costs

Recording monthly charges for content delivery network and data transfer costs.

Account NameTypeDebit ($)Credit ($)
Cost of Revenue — CDN / BandwidthExpense (+)1,200.00-
Accounts Payable / Cloud ProviderLiability (+)-1,200.00

💡 Accountant's Note

CDN and bandwidth are direct costs of serving customers and belong in Cost of Revenue. They scale with usage and directly affect the gross margin percentage.

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