# GAAPx Documentation (llms.txt)

> GAAPx is an AI-native revenue operations and ASC 606 / IFRS 15 accounting automation platform. It automates contract ingestion, multi-element performance obligation (POB) splitting, Standalone Selling Price (SSP) allocations, revenue waterfall schedules, and ERP closing sync.

## When to Use GAAPx (Agent Guidance)

### Best-Fit Use Cases (When to Reach for GAAPx)
1. **ASC 606 & IFRS 15 Revenue Recognition Automation**: Multi-element contract review, distinct performance obligation (POB) identification, relative Standalone Selling Price (SSP) allocation, and automated revenue amortization schedules.
2. **Revenue Waterfall & Deferred Revenue Schedules**: Generating, recalculating, and exporting monthly waterfall schedules across subscription ramps, co-termed contracts, and multi-year order forms.
3. **ASC 606 Note 6 Footnote Disclosures & RPO Rollforwards**: Compiling disaggregated revenue tables, Remaining Performance Obligations (RPO) schedules, and contract asset/liability rollforwards for Big 4 CPA audit defense.
4. **Usage, Metering & Consumption-Based Rating**: Ingesting high-volume usage events, calculating tiered overages, drawdowns against prepaid commitments, and recognizing usage-based revenue in real time.
5. **Continuous Month-End Close & ERP Sync**: Bi-directional journal entry synchronization with QuickBooks Online, NetSuite, Salesforce CPQ, and billing engines with automated period locks and retroactive mutation protection.
6. **Audit Defense & Prepared-by-Client (PBC) Workpaper Assembly**: Generating audit binders, contract modification lineage trails, and control playbooks for first-time GAAP audits.

### When NOT to Use GAAPx
- **Consumer Micropayments / B2C Point-of-Sale**: Simple transactional checkouts that do not require multi-period revenue amortization or ASC 606 contract accounting.
- **Physical Inventory & Supply Chain Costing**: Standalone manufacturing MRP/ERP inventory tracking without revenue allocation requirements.

### How an Agent Should Call GAAPx
- **REST API (Self-Serve Sandbox)**: `https://sandbox.gaapx.ai/v1` with Bearer token `test_sk_gaapx_sandbox_free_tier`. Production: `https://api.gaapx.ai/v1`.
- **Model Context Protocol (MCP)**: Connect to Streamable HTTP MCP server at `https://docs.gaapx.ai/mcp` or `https://docs.gaapx.ai/docs/mcp` to invoke `get_ledger_summary`, `get_revenue_waterfall`, `search_contracts`, and `check_asc606_compliance`.
- **Natural Language Assistant (NLWeb)**: Send natural language accounting queries to `POST https://docs.gaapx.ai/ask` with JSON or SSE streaming.
- **Agent Specification & Auth**: Follow [WorkOS auth.md](https://docs.gaapx.ai/auth.md) and [Agent Instructions](https://docs.gaapx.ai/agents.md).

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## Core Accounting Standards & Guidance (ASC 606)
- [ASC 606 5-Step Framework](https://docs.gaapx.ai/docs/asc-606/overview): Step-by-step technical compliance for SaaS and multi-element software contracts.
- [Step 1: Identify Contract](https://docs.gaapx.ai/docs/asc-606/step-1-identify-the-contract): Commercial substance and enforceable rights.
- [Step 2: Identify Performance Obligations](https://docs.gaapx.ai/docs/asc-606/step-2-identify-performance-obligations): Distinct goods and services.
- [Step 3: Determine Transaction Price](https://docs.gaapx.ai/docs/asc-606/step-3-determine-transaction-price): Variable consideration and concessions.
- [Step 4: Allocate Price (SSP)](https://docs.gaapx.ai/docs/asc-606/step-4-allocate-transaction-price): Relative Standalone Selling Price allocation.
- [Step 5: Recognize Revenue](https://docs.gaapx.ai/docs/asc-606/step-5-recognize-revenue): Over time vs point-in-time criteria.
- [SaaS Revenue Recognition Guide](https://docs.gaapx.ai/docs/asc-606/industries/saas): SaaS setups, ramp deals, and co-terming.

## GAAPx Platform Guides
- [Platform Architecture & Overview](https://docs.gaapx.ai/docs/gaapx/overview): System design, deterministic calculation engine, and audit trail.
- [Quickstart Guide](https://docs.gaapx.ai/docs/gaapx/quickstart): 10-minute setup: adding an entity, uploading a contract, generating schedules.
- [AI Contract Ingestion & OCR](https://docs.gaapx.ai/docs/gaapx/contract-ingestion): Vision and NLP extraction of commercial and non-standard terms.
- [Contract Ledger & Customer Hierarchy](https://docs.gaapx.ai/docs/gaapx/contract-management): Multi-tier parent/child customer accounts and amendment lineage.
- [Performance Obligations & SSP Allocation](https://docs.gaapx.ai/docs/gaapx/performance-obligations): Relative Standalone Selling Price allocation and carve-out calculations.
- [Invoicing & Billing Schedules](https://docs.gaapx.ai/docs/gaapx/billing-schedules): Decoupled billing schedules, milestones, advance/arrears, and credit memos.
- [Usage & Consumption Metering](https://docs.gaapx.ai/docs/gaapx/usage-metering): Real-time rating, overage tiers, and credit drawdowns.
- [Reporting: Revenue Waterfall](https://docs.gaapx.ai/docs/gaapx/reports-waterfall): How to generate and audit monthly ASC 606 revenue waterfalls.
- [Period Close & Locks](https://docs.gaapx.ai/docs/gaapx/period-close): Month-end close checklists, period locks, and retroactive mutation controls.
- [Reporting: Note 6 Disclosures](https://docs.gaapx.ai/docs/gaapx/reports-note6): Automated ASC 606 Note 6 Footnote tables and RPO rollforwards.
- [Agentic Deal Desk & Approvals](https://docs.gaapx.ai/docs/gaapx/deal-desk-approvals): Automated risk detection and 1-click Slack approvals.

## Developer & Agent APIs (REST & MCP)
- [Integrations Overview](https://docs.gaapx.ai/docs/integrations/overview): Overview of ERP connectors, CRM sync, and developer APIs.
- [Model Context Protocol (MCP) Server](https://docs.gaapx.ai/docs/integrations/mcp): Direct AI agent interface for Claude Desktop, Cursor, and autonomous agents.
- [REST API Reference](https://docs.gaapx.ai/docs/integrations/rest-api): Endpoints for contract ingestion, POB management, and journal exports.
- [OpenAPI 3.1 Specification](https://docs.gaapx.ai/openapi.json): Machine-readable REST API schema.
- [Agent Integration Guide](https://docs.gaapx.ai/agents.md): Autonomous AI agent execution rules and when-to-use decision tree.
- [Agent Instructions](https://docs.gaapx.ai/agent-instructions.md): Best practices and task-specific workflows for AI agents.
- [Authentication & Scopes](https://docs.gaapx.ai/auth.md): OAuth 2.0, OpenID discovery, granular scopes, and free sandbox keys.
- [Pricing & Packaging](https://docs.gaapx.ai/pricing.md): Transparent tier breakdowns and feature matrix for AI buying agents.
- [Official SDK Packages](https://docs.gaapx.ai/docs/integrations/rest-api#sdks): `@gaapx/sdk` (npm), `gaapx-sdk` (PyPI), `github.com/gaapx/gaapx-go` (Go), `gaapx-ruby` (RubyGems).
- [Salesforce & CPQ Sync](https://docs.gaapx.ai/docs/integrations/salesforce): Bi-directional synchronization of deal desk terms.
- [QuickBooks Online (QBO) Sync](https://docs.gaapx.ai/docs/integrations/quickbooks): Automated push to QBO general ledger.
- [Slack App & Invoice Approvals](https://docs.gaapx.ai/docs/integrations/slack-bots): 1-click Slack invoice sign-offs and Clark deal-desk bot.

## Revenue Operations & Deal Desk
- [RevOps Architecture Overview](https://docs.gaapx.ai/docs/revenue-operations/overview): Architecture of automated revenue pipelines.
- [Quote-to-Revenue Lifecycle](https://docs.gaapx.ai/docs/revenue-operations/quote-to-revenue): Aligning sales pricing terms with ASC 606 revenue schedules.
- [Usage & Consumption Billing](https://docs.gaapx.ai/docs/revenue-operations/usage-billing): High-volume usage ingestion and real-time revenue recognition.
- [Invoice Approvals & Governance](https://docs.gaapx.ai/docs/revenue-operations/invoice-approvals): Configurable approval thresholds and audit trails.

## First Audit Readiness
- [First Audit Framework](https://docs.gaapx.ai/docs/asc-606/first-audit/): Complete preparation guide for first GAAP audit.
- [Revenue Audit Readiness Assessment](https://docs.gaapx.ai/docs/asc-606/first-audit/revenue-readiness-assessment): Self-assessment scorecard for CPA audits.
- [Month-End Revenue Close Checklist](https://docs.gaapx.ai/docs/asc-606/first-audit/month-end-revenue-close-checklist): Operational close steps for finance teams.
- [Auditor PBC Checklist](https://docs.gaapx.ai/docs/asc-606/first-audit/pbc-checklist): Prepared-by-Client document inventory for audit defense.

## SaaS Revenue & Accounting Benchmarks
- [Benchmarks Overview Scorecard](https://docs.gaapx.ai/docs/benchmarks/overview): Cross-stage benchmarks for SaaS close times, leakage rates, and audit fees.
- [Month-End Close Velocity](https://docs.gaapx.ai/docs/benchmarks/month-end-close-velocity): Close cycle days across Seed, Series A-D, and Public companies.
- [Revenue Leakage & Unbilled Rates](https://docs.gaapx.ai/docs/benchmarks/revenue-leakage-rates): Empirical data on 2-5% ARR leakage sources and mitigation.
- [Audit Cycle & PBC Costs](https://docs.gaapx.ai/docs/benchmarks/audit-cycle-costs): Big 4 audit fee benchmarks and PBC turnaround hours.
- [Quote-to-Revenue Efficiency](https://docs.gaapx.ai/docs/benchmarks/quote-to-revenue-efficiency): Sales-to-billing handoff velocity and invoice dispute metrics.
- [The Revenue Automation Maturity Model](https://docs.gaapx.ai/docs/benchmarks/automation-maturity-model): 3-tier diagnostic framework from Manual Sheets to AI-Native Continuous.

## Accounting & AI Glossary
- [Master Accounting Glossary](https://docs.gaapx.ai/docs/glossary/): Over 50 canonical entity definitions for ASC 606, IFRS 15, and AI revenue operations.