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  "notes": "This slide provides accounting/financial reporting principles for SaaS metrics.",
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      "text": "What to consider: Always work to fix the underlying issue in the correct upstream source (usually the subscription) and make the best effort to record the refund on the date it was processed instead of applying it retroactively (i.e., avoid historical restatement). The one exception to the latter point is if the refund amount is so high that it materially impacts performance or creates misleading results. For example, when a customer expands by $1M and your total ARR pre-expansion is only $200K. In those cases, applying it retroactively makes more sense.",
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      "text": "What we recommend: It's safe to include this in ARR, but we strongly recommend having a way to differentiate between service-based and product-based ARR. This will help you understand what value is",
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      "text": "What we recommend: We suggest not including these since they are non-recurring in nature. It also avoids a false signal of a Contraction once the implementation period ends.",
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      "text": "What to consider: Fixed charges related to getting the customer onboarded through things like implementation and training.",
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      "text": "What to consider: Other service-based charges that persist through the customer lifecycle, such as priority support.",
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      "kind": "paragraph",
      "text": "reconcile performance data. Rather than walking through each permutation, we'll share our guiding principles on refunds.",
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      "text": "Many companies have service-based offerings in their product suite. This includes things like implementation or priority support. Similar to discounts, the nature and duration of the service impact whether this revenue category should be included in ARR.",
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      "text": "RECURRING SERVICE CHARGES",
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