Commission Expense Amortization, Simplified.

Amorti helps SaaS finance teams align sales commission expenses with revenue under ASC 606 and IFRS 15—without relying on fragile spreadsheets.

ASC 606 & IFRS 15 ready
SaaS-focused design
Clear audit trails

Amortization Overview

Commission Asset

$1,248,300

Current Period Amortization

$98,420

Contracts Tracked

5,312

Revenue vs. Expense

Revenue Expense

Renewals & Churn

Adjusts schedules when contracts change.

Rule Logic

Define periods, triggers, and plan nuances.

Audit Trail

Every calculation documented.

Manual amortization creates risk.

Spreadsheets and ad-hoc models make it difficult to align commission costs with subscription revenue. Policy changes, renewals, and churn compound the complexity—raising the likelihood of inconsistencies and audit challenges.

Version-control issues and fragile formulas
Limited documentation for audit and review
Difficulty reflecting real-world contract changes

Learn more

Standards Context

Under ASC 606 and IFRS 15, incremental costs of obtaining a contract—such as eligible commissions—are recorded as an asset and recognized as expense over the period the related revenue is recognized.

Amorti helps teams document policies, apply rules consistently, and surface the evidence needed for reviews.

Everything finance teams need—together.

Renewals & churn

Reflect contract changes without rebuilding your model.

Multi-plan support

Handle team splits, tiers, and hybrid structures with clarity.

Audit trail

Trace every calculation and policy decision when it matters.

Forecasting

Understand potential impacts on margin and cash planning.

Policy documentation

Capture the rationale behind your treatment and assumptions.

Flexible rules

Configure periods, thresholds, and exceptions to reflect reality.

From commission payment to compliant expense recognition.

Connect your data

Bring in commission and contract information from CRM, payroll, finance systems, or files—using the integration or import method that fits your workflow.

Set your policy

Define amortization periods, eligible plan rules, renewal guidance, and triggers—mapped to your accounting policy.

Automate & evidence

Generate schedules and journal entries with clear documentation. Review changes with a searchable audit trail.

SaaS-focused

Built for recurring revenue and sales-assisted motions—so commission treatment aligns with how your business operates.

Compliance-first

Designed to support ASC 606 and IFRS 15 requirements with consistent application and reviewable evidence.

Human-centric

Clear interfaces, thoughtful defaults, and transparent workflows for controllers and FP&A alike.

Resources

Authoritative links and FAQs for ASC 606 / IFRS 15 and implementation considerations.

FASB ASC 606 — Revenue from Contracts with Customers

US GAAP codification (summaries free; full access requires subscription).

IFRS 15 — Revenue from Contracts with Customers

Official IFRS standard and background materials.

PwC — Revenue from Contracts with Customers

Comprehensive guidance and examples.

Deloitte / IAS Plus — IFRS 15

Summaries, updates, and implementation topics.

KPMG — Handbook: Revenue recognition (ASC 606)

Deep dives on complex areas and industry nuances.

EY — Revenue Recognition Resources

Technical insights, alerts, and practice notes.

Grant Thornton — ASC 606 Resource Center

Implementation aids and articles.

AICPA — ASC 606 illustrative disclosures

Practice aids, industry task force materials, and more.

SEC Staff Guidance (US registrants)

Staff Accounting Bulletins (e.g., SAB 116) and related updates.

FAQ — ASC 606 / IFRS 15

What is ASC 606 / IFRS 15?

ASC 606 (US GAAP) and IFRS 15 (International) provide a unified model for recognizing revenue from contracts with customers.

What are the 5 steps of the model?

1) Identify the contract; 2) Identify performance obligations; 3) Determine the transaction price; 4) Allocate the price; 5) Recognize revenue when/as obligations are satisfied.

Why were these standards introduced?

To improve consistency and comparability across industries/jurisdictions and simplify disparate guidance.

Who is affected?

Any entity entering into contracts with customers for goods or services, across all industries.

What is a performance obligation?

A distinct good or service (or bundle) promised in a contract that must be separately identified and assessed.

How is variable consideration treated?

Estimate (expected value or most likely amount) and include in the transaction price, subject to constraint.

What are key implementation challenges?

Identifying obligations in bundles, handling variable consideration, contract modifications/renewals, system alignment, and expanded disclosures.

What disclosures are required?

Disaggregation of revenue; contract balances; performance obligations (nature, timing, judgments); and significant contract costs.

When did these standards take effect?

IFRS 15: 2018; ASC 606: 2017/2018 depending on entity type.