SaaS

Partner / Reseller Commission Expense

Recording commissions earned by a channel partner for referring or reselling the SaaS product.

Account NameTypeDebit ($)Credit ($)
Partner Commission ExpenseExpense (+)2,500.00-
Partner Commissions PayableLiability (+)-2,500.00

💡 Accountant's Note

Reseller commissions are matched to the period of the associated sale. Under IFRS 15, they may also qualify for capitalization as contract costs if incremental and recoverable.

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