Notebook
Analytical research on the operational and accounting infrastructure underneath rebate, chargeback, and channel-finance programs.
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July 9, 2026Your Rebate Accounting Isn't an Audit Risk Because It's Wrong — It's a Risk Because It's InvisibleA rebate program is audit-defensible only when every balance-sheet position traces to a documented method, a governing contract term, and a reconciled cash event. Defensibility is a chain, not a number — with a 12-point scorecard to find your weakest link.
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June 1, 2026What 30 days between an Item 2.05 and an Item 5.02 tells you about program-economics riskWhen SEC Form 8-K Item 2.05 (restructuring) and Item 5.02 (leadership change) land within 30 days at the same company, the operational pressure on the inheriting executive compounds in specific, predictable ways. A Pegasystems Q1 2026 case study.
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July 9, 2026The Number You Accrue Is a Guess. ASC 606 Just Requires You to Defend It.Under ASC 606, a rebate accrual is a defensible estimate — not a right one. Why rebate variable consideration is a provability problem for manufacturers.
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July 18, 2026You Already Own SAP Condition Contract Management. Why Is the Accrual Still a Guess?CCM genuinely solved the settlement problem old SD rebate agreements couldn't. The accrual problem is a boundary of what condition records were designed to know — estimates, baselines, and eligibility decisions are not condition records, and never will be.
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June 4, 2026The Rebate Leaks You Won't See Until Year-EndMost rebate programs don't fail loudly. They leak quietly — and the leak is structural, not careless. A look at where the money actually goes, and the one thing that prevents it.
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July 8, 2026Off-Invoice Control: The Discipline Hiding Inside Your Rebate ProgramRebates, chargebacks, and billbacks are managed as programs, but the recurring failure is not program design — it is control: the ability to know, defend, and reconcile what you owe. A working definition of off-invoice control and why it deserves its own discipline.
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July 8, 2026Three Systems, Three Numbers: Why Your Rebate Liability Doesn't Reconcile at CloseAt quarter-close, three systems produce three different answers to 'what do we owe our channel?' The gap between them is not an error to chase but a structural feature of how off-invoice economics get calculated. Why the numbers diverge, and what a single defensible number actually requires.