Get the practical cloud and AI infrastructure cost classification framework that SaaS finance teams need to stop overstating COGS and start recovering gross margin.
Most SaaS companies book cloud and AI infrastructure to COGS in its entirety. In our experience working with customers, 10-30% of that spend does not directly support revenue delivery. Moving it to OpEx restores accuracy to the gross margin line without touching underlying spend.
Written for CFOs, VPs of Finance, Controllers, and FP&A leads, the Handbook provides the framework to identify where that margin is and how to recover it:
The classification framework in this Handbook is grounded in the Cloud Infrastructure Accounting Standards (CIAS), a voluntary interpretive framework that applies existing GAAP and IFRS principles to cloud and AI infrastructure costs. The full standard is available at cloudcapital.co/cloud-infrastructure-accounting-standards.
View the full standard →The Handbook includes the complete COGS/OpEx classification rules, worked allocation examples, and a 30-day action plan your finance team can start this month.
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