ASC 606 Commission Disclosure Requirements in Financial Statements
Companies must capitalize sales commissions and disclose how they amortize them.
Marcus Oyelaran
Staff Writer
Marcus Oyelaran
Marcus Oyelaran covers the business case for sales incentive programs, drawing on a prior career in FP&A where he modeled quota attainment and comp-to-revenue ratios for mid-market SaaS companies. He brings a data-first lens to questions of whether compensation plans actually move the revenue needle.
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Commission Expense as a Percentage of ARR by GTM Motion
Commission rates vary by GTM motion and ACV, not just by company size.
Marcus Oyelaran
Earnings Predictability and Its Effect on Sales Rep Retention
Unpredictable earnings drive sales reps out faster than culture or compensation ever could.
Marcus Oyelaran
Variable Pay Mix and OTE Competitiveness by Sales Role and Market
Most sales reps earn well below their advertised OTE because quota attainment keeps falling.
Marcus Oyelaran
Plan Stability Versus Plan Optimization Tradeoffs in Annual Compensation Design
Diagnose quota problems before redesigning your comp plan.
Marcus Oyelaran