Journal

Notes from billing investigations.

Practical writing for people who reconcile recurring revenue—not thought-leadership filler.

Person writing calculations in a notebook

Fieldcraft · 8 min

Recognizing proration drift before close

How mid-cycle upgrades quietly separate recognized revenue from cash, and the three questions that surface the gap early.

 Documents and a pen on a wooden desk

Controls · 7 min

Audit trails that survive a recurring charge

What “good enough” evidence looks like when a subscription pauses, resumes, and credits in the same quarter.

 Currency notes and coins arranged on a surface

Korea · 9 min

Korea VAT and the subscription ledger

Invoice language, rate switches, and settlement timing patterns we see with Gyeonggi-do SaaS teams.

 Credit card resting on a laptop keyboard

Dunning · 6 min

Reconciling failed payment retries

A practical sequence for matching gateway soft declines to the customer balances you report on Monday.