Customer Support and Customer Success

Customer Support is the technical support function for customers’ questions on system access and functionality. Enterprise SaaS companies often staff service organizations called Customer Success, which focuses on end user engagement with the goal of increasing retention. If this organization interacts directly with customers and end users routinely, then all or some proportion of the costs should be considered direct costs. Of course, all share-based compensation should be included for eligible employees as required by ASC 718.

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