Revenue recognition is a critical issue for CFOs, impacting both compliance and risk management. The article explores the concept of churn not just as a problem but as a potential business model, highlighting industries where customers do not return, such as dating apps and funeral services, and how these businesses can thrive on a steady influx of new customers instead of relying on customer retention.

The complexities of billing systems have increased with the rise of AI agents, which operate autonomously and defy traditional billing assumptions. Building a custom billing system for these agents presents numerous challenges, including handling unpredictable usage, invoice formatting for outcomes, and revenue recognition for future results. The author emphasizes the importance of using a specialized billing system that can manage these new dynamics effectively.