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Should I match commission expenses to related revenue or book them when sales rep is actually paid?

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Selling annual software subscriptions. Customer pays full year upfront - subscription revenue recognized ratably over the year. Sales rep gets paid within 30 days after customer payment received.
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The current guidance is that costs to acquire a contract (like a subscription) should be capitalized and amortized. You may want to review Deloitte's article on issues related to the FASB Update 2014-09 for more detail.