SaaS
AWS / GCP Compute Cost — COGS vs Overhead Split
Allocating cloud compute costs between Cost of Revenue (serving customers) and R&D (dev/test environments).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cost of Revenue — Infrastructure | Expense (+) | 6,000.00 | - |
| R&D Expense — Dev/Test Infrastructure | Expense (+) | 2,000.00 | - |
| Accounts Payable / Cloud Provider | Liability (+) | - | 8,000.00 |
💡 Accountant's Note
Cloud costs must be split between production (Cost of Revenue — impacts gross margin) and non-production (R&D — below the gross margin line). This split directly affects how investors evaluate the business.
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