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Controller-Level Accounting for Tech Companies
For SaaS, RaaS, and technology businesses where revenue, systems, inventory, and reporting are getting more complex.
Without
Controller-Level Structure
Revenue recognition is inconsistent
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Commission accounting is inconsistent
Deferred revenue lacks support
Deployment costs are unclear
Inventory records drift
Month-end close takes too long
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Leadership questions the numbers
Capitalized software is improperly tracked​​
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​BOM costing is outdated or missing
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​Board questions catch leadership off guard
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With
Controller-Level Structure
Revenue recognition follows ASC 606
Commission accounting follows ASC 340-40
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Deferred revenue is reconciled
Deployment costs are tracked
Inventory records are reviewed
Month-end close follows a defined process
Capitalized software costs are accurate
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Leadership trusts the numbers
​BOM costing is maintained and accurate
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Reporting supports leadership discussions
Want to talk through how this structure would work inside your business?
Click the trees below.
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Where Tech Accounting Breaks
Technology accounting usually breaks when revenue, contracts, systems, hardware, and reporting all become more complex at the same time.
​Revenue and
Contract Terms
Subscriptions, milestones, implementation fees, discounts, renewals, and bundled deliverables can all affect how revenue should be reviewed, supported, and recognized.
Commissions
& Deferred Revenue
Sales activity creates accounting consequences. Commission costs, deferred revenue, contract balances, and revenue schedules need to tie back to the underlying agreements, billing activities, and the general ledger.
Hardware, Inventory, & Deployments
For RaaS and hardware-enabled technology companies, costs may move through inventory, deployment activity, capitalization, and COGS before leadership can see reliable margin reporting.
Close and
Reporting
When the month-end close depends on memory, manual tracking, or unsupported schedules, leadership may get numbers late, with questions that should have been resolved before reporting.
Built From Actual Tech Company Experience
This page comes from years of experience as Controller at an AI robotics startup that manufactured its own robots, built its own software internally, and operated on both SaaS and RaaS revenue models
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The accounting involved complex multi-year contracts, hardware costs, inventory, commissions, investor reporting, and Series C financing support all moving at the same time.
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That environment required more than basic bookkeeping. Revenue had to connect back to contracts. Hardware costs had to connect back to inventory. Commissions had to make sense against how revenue was earned. Reporting had to hold up for leadership, investors, and the close.
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That experience is what shaped the structure shown here.
ASC 606 (Revenue Recognition)
Developed the company’s first ASC 606 revenue recognition policy to support SaaS, RaaS, hardware, and contract complexity.
Commissions & Deferred Revenue
Built prepaid, accrued, and commission expense recognition rules into the same ASC 606 policy, keeping deferred revenue and commission accounting aligned with GAAP.
Costing BOM
Built and maintained a costing bill of materials with the outsourced CFO, strengthening inventory tracking and closing gaps in hardware and deployment cost visibility.
16 → 2
Days to close the books
Reduced the month-end close cycle from 16 business days to 2 business days through stronger reconciliations, process ownership, and close discipline.
Tasks covered by
Brett J. Federer Accounting, APC
A package-agnostic view. The two green layers are everything the firm can run.
The layers above and below stay with your leadership and your tax provider.
Additional tasks not shown here are available via Add-Ons.
Controller Layer
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​Monthly Soft Close
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Material Exceptions Flagged
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Quarterly Hard Close
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Quarterly Financials Issued
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Reporting Integrity Maintained
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Existing Structure Maintained
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Historical Cleanup
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Accounting Policy Creation
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Capitalization Policy Creation
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Segment Reporting
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Accounting Workflow Redesign
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Accounting Stabilization
Executive Leadership
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Strategic planning
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Business decisions
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Board meetings / preparation
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Staff management and payroll
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Forecast creation & ownership
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KPI calculation and interpretation
Bookkeeper Layer
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Data Entry & Bank Reconciliations
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Accounts Payable
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Accounts Receivable
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General Ledger Maintenance
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1099 Preparation & Filings
What I Take Off Your Plate
Choose the package that matches the level of support needed. Each standalone package includes the same controller-level close foundation, with added services as the scope expands.
Accounting Execution Package
Operational execution plus monthly closes
Monthly Soft Close
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Material Exceptions Flagged
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Quarterly Hard Close
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Quarterly Financials Issued
(Internal-Use)
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Accounts Receivable
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Accounts Payable
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Data Entry
Bank Reconciliations
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1099 Preparation & Filing
Monthly Retainer
Build Structure That Frees You.
Designed for founders who want clean, consistent financials and the confidence to make decisions without second-guessing. If that’s what you’re building toward, I’m here.