Field Notes

Field notes

Practical notes on subscription revenue definitions, billing edge cases, and the awkward join between app analytics and the ledger.

Short pieces from live engagements — written for product and finance pairs who share one number.

Field notes

12 May 2026

When ‘active’ and ‘paying’ quietly diverge

A retention tile can look healthy while cash collections stall — usually because pause and free-access paths still count as active.

Field notes

3 Apr 2026

Proration footnotes that survive a sceptical CFO

Annual-to-monthly migrations leave cash timing traps. Document the rule before the exception list grows teeth.

Field notes

18 Feb 2026

Building a data room that auditors can actually use

Field lists beat screenshot folders. Here is the minimum export set we ask for before a subscription revenue engagement.

Field notes

9 Jan 2026

Quarterly health reviews without restarting from zero

Once definitions are frozen, a lighter seasonal pass can catch drift before it reaches the lender pack.