E-commerce · Evidence
Subscription revenue verification
Published · Reviewed by The Diligence Standard Team · Updated
Contracted or subscribed revenue is valuable only when billing, collection, churn and customer rights support continuity.
Records to reconcile
- Subscription roster and event history
- Successful and failed payments
- Terms, cancellations and refunds
Warning signal
MRR includes paused, delinquent, discounted or nontransferable subscriptions.
Transaction impact
Recurring revenue and valuation may be overstated.
Response
Rebuild collectible cohorts and separately test consent, assignment and payment continuity.