Telecommunications
CAC Contract Cost — Monthly Amortization
Amortizing the capitalized customer acquisition cost over the contract period.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Commission Expense (Amortized) | Expense (+) | 1.46 | - |
| Contract Costs — CAC Asset | Asset (-) | - | 1.46 |
💡 Accountant's Note
JOD 35 capitalized CAC over 24 months amortizes at JOD 1.46/month. This prevents the full subscriber acquisition cost hitting in month 1 of a 2-year contract, improving reported EBITDA margin.
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