Revenue Recognition

Revenue recognition turns what you billed into what you earned, period by period, in line with ASC 606 and IFRS 15: revenue is recognised as the service is delivered, not when the invoice goes out or the cash arrives. In Alguna this is not a separate module you feed data into. The same subscription that produced the invoice produces the revenue schedule — deferred revenue when the invoice is issued, recognised revenue as each period passes, contract asset when service has been delivered but not yet billed — and the schedule is readable per subscription, per customer, per legal entity, or for the whole organization. Use this page to understand how the numbers are produced and to pull them through the API. This is the last link in the chain described in How Alguna Works: catalog → subscription → invoice → payment and revenue. Collections and payments do not change recognised revenue; see Collections.

From subscription to schedule

Moment	Effect on the schedule
Invoice issued in advance of service	The billed amount is deferred and released over the service period the lines cover
Service delivered before it is billed (arrears, usage)	Revenue is recognised as delivered and carried as a contract asset until the invoice is issued
Each period passes	A slice of deferred revenue moves to recognised, according to the product’s allocation method
Payment received	No effect on revenue; cash replaces the receivable
Credit note applied	Reduces the revenue of the periods it credits

Each product’s fee_type and payment_terms (advance or arrears) decide which path a line takes; its revenue_allocation_method decides how the amount spreads across periods.

Allocation methods

The method is set per product, so one contract can mix methods across its lines. Set it through revenue_allocation_method on POST / PATCH /products/{id} or on the product page under Revenue Recognition. See Create a product.

`revenue_allocation_method`	Behaviour	Use for
`straight_line`	Equal allocation per period within each billing cycle. The default.	Most subscription revenue
`usage_based`	Allocated in proportion to metered usage in each period	Consumption revenue, under the variable-consideration guidance
`contract_level_straight_line`	Total contract value spread evenly across the whole contract, ignoring per-period price differences	Ramped pricing, free months, and annual escalators, where per-period pricing does not reflect delivery

curl -X PATCH https://api.alguna.io/products/prod_abc123 \
  -H "Authorization: Bearer $ALGUNA_API_KEY" \
  -H "Alguna-Version: 2026-04-01" \
  -H "Content-Type: application/json" \
  -d '{ "revenue_allocation_method": "contract_level_straight_line" }'

import os

import requests

response = requests.patch(
    "https://api.alguna.io/products/prod_abc123",
    headers={
        "Authorization": f"Bearer {os.environ['ALGUNA_API_KEY']}",
        "Alguna-Version": "2026-04-01",
        "Content-Type": "application/json",
    },
    json={"revenue_allocation_method": "contract_level_straight_line"},
    timeout=10,
)
response.raise_for_status()
print(response.json()["revenue_allocation_method"])

Straight-line example

A $1,200 annual subscription billed in advance on January 1:

Month	Recognised	Cumulative	Remaining deferred
January	$100	$100	$1,100
February	$100	$200	$1,000
…	…	…	…
December	$100	$1,200	$0

Usage-based example

A metered product billed in arrears at $0.01 per call:

Month	Usage	Recognised	Contract asset until invoiced
January	10,000	$100	$100 until the January invoice issues
February	15,000	$150	$150 until the February invoice issues

Read revenue schedules

Four endpoints return the same shape at different scopes. Each takes currency (the currency to report in) and interval (daily or monthly). See Revenue Schedules.

Endpoint	Scope
`GET /revenue-schedules`	Whole organization
`GET /revenue-schedules/legal-entity/{id}`	One legal entity
`GET /revenue-schedules/customer/{id}`	One customer
`GET /revenue-schedules/subscription/{id}`	One subscription

curl "https://api.alguna.io/revenue-schedules/subscription/sub_abc123?currency=USD&interval=monthly" \
  -H "Authorization: Bearer $ALGUNA_API_KEY" \
  -H "Alguna-Version: 2026-04-01"

import os

import requests

response = requests.get(
    "https://api.alguna.io/revenue-schedules/subscription/sub_abc123",
    headers={
        "Authorization": f"Bearer {os.environ['ALGUNA_API_KEY']}",
        "Alguna-Version": "2026-04-01",
    },
    params={"currency": "USD", "interval": "monthly"},
    timeout=10,
)
response.raise_for_status()

schedule = response.json()
for entry in schedule["entries"]:
    print(
        entry["start_date"],
        "recognised", entry["new_recognized_revenue"],
        "deferred balance", entry["total_deferred_revenue"],
        "contract asset", entry["total_contract_asset"],
    )

const schedule = await alguna.revenueSchedules.getBySubscription("sub_abc123", {
  currency: "USD",
  interval: "monthly",
});

The response is currency, start_date, end_date, interval, and chronologically ordered entries. Each entry has a new_* figure (the change in that period) and a total_* figure (the cumulative balance) for:

Series	Meaning
`recognized_revenue`	Revenue earned — the sum of fixed and metered
`fixed_revenue`	Recognised revenue from fixed-price lines
`metered_revenue`	Recognised revenue from usage lines
`one_off_revenue`	The portion of the above from one-off (non-recurring) charges
`deferred_revenue`	Billed but not yet earned
`contract_asset`	Earned but not yet billed

new_deferred_revenue is negative in periods where more is released than billed. The organization and legal-entity schedules convert every subscription into the requested currency using the FX rates you maintain — see Multi-currency below.

MRR, ARR, and ACV

Recurring-revenue metrics are separate from the schedule and are available per subscription:

curl https://api.alguna.io/subscriptions/sub_abc123/revenue \
  -H "Authorization: Bearer $ALGUNA_API_KEY" \
  -H "Alguna-Version: 2026-04-01"

import os

import requests

response = requests.get(
    "https://api.alguna.io/subscriptions/sub_abc123/revenue",
    headers={
        "Authorization": f"Bearer {os.environ['ALGUNA_API_KEY']}",
        "Alguna-Version": "2026-04-01",
    },
    timeout=10,
)
response.raise_for_status()

metrics = response.json()
print(metrics["mrr"], metrics["arr"], metrics["acv"], metrics["recurring_revenue_status"])

const metrics = await alguna.subscriptions.getRevenue("sub_abc123");

recurring_revenue_status is complete, partial, or unavailable — whether MRR and ARR include all matrix-priced recurring revenue. The same numbers are available for a specific version at GET /subscriptions/{id}/versions/{vid}/revenue and through GET /insights/revenue/subscription/{id}. Organization-wide net revenue, and revenue broken down by customer, product, and movement (new, expansion, contraction, churn), are on the Insights endpoints.

Handling changes

Because subscriptions are versioned, every change that affects revenue is a published version with an effective date, and the schedule is regenerated from it:

Upgrade or added product mid-term — the new version’s lines produce their own deferred and recognised amounts from the effective date; proration shows up as its own invoice lines and is recognised over the remaining period.
Downgrade or removal — remaining deferred revenue for the removed lines is released or reversed according to what was credited.
Cancellation — recognition stops at the cancellation date. Any refund is a credit note and reduces revenue in the credited periods.
Credit notes — reduce recognised revenue for the periods the credited lines cover.

Preview the financial effect of a change before committing it with POST /subscriptions/{id}/changes/preview. See Subscription Changes.

Multi-currency

Schedules are produced in the currency each subscription bills in. When you ask for a schedule in another currency, or for a legal entity or the organization, amounts are converted with the FX rates you maintain under Settings → FX Rates — each rate has a validity period, so historical periods keep the rate that applied at the time. See Multi-Currency.

	EUR	USD at 1.10
Invoice amount	€1,000	$1,100
Monthly recognition	€83.33	$91.67

Accounting integrations

With an accounting integration connected, Alguna posts the journal entries that the schedule implies — deferred revenue on issue, recognition each period — to the connected ledger, so you do not re-key them at close. See QuickBooks, Xero, and NetSuite. For your own reconciliation the schedule endpoints above are the source of truth; pull them at month end and tie total_deferred_revenue to the deferred revenue account.

In the dashboard

Revenue Recognition shows recognised and deferred revenue by period, with drill-down by customer and product; each subscription also has a Revenue Schedule tab. Revenue Insights covers net revenue, movement, and top customers — see Insights.

Next steps

Insights

Net revenue, billings, A/R ageing, and customer metrics.

Multi-Currency

FX rates and reporting currency.

Revenue Assurance

Find usage that should have been billed.

Accounting integrations

Post entries to your ledger.

Overview

Guides

Getting Started

Customers

Pricing & Packaging

Quotes (CPQ)

Subscriptions

Entitlements

Invoices

Credits & Wallets

Usage Metering

Approval Workflows

Automations

Collections

Tax Management

Hosted Pages

Revenue & Accounting

Multi-Currency

Data & Exports

AI

From subscription to schedule

Allocation methods

Straight-line example

Usage-based example

Read revenue schedules

MRR, ARR, and ACV

Handling changes

Multi-currency

Accounting integrations

In the dashboard

Next steps

Insights

Multi-Currency

Revenue Assurance

Accounting integrations

​From subscription to schedule

​Allocation methods

​Straight-line example

​Usage-based example

​Read revenue schedules

​MRR, ARR, and ACV

​Handling changes

​Multi-currency

​Accounting integrations

​In the dashboard

​Next steps

Insights

Multi-Currency

Revenue Assurance

Accounting integrations

From subscription to schedule

Allocation methods

Straight-line example

Usage-based example

Read revenue schedules

MRR, ARR, and ACV

Handling changes

Multi-currency

Accounting integrations

In the dashboard

Next steps