The Customer Success department can do a variety of tasks but one of their main objectives is to make the customer happy and successful so they continue to renew your service. Sometimes they help train customers on their product, like support, but with the objective of driving adoption and upsell. Many SaaS companies also offer a premier level of support that might include a higher level of dedication from the customer success team with specific deliverables. 1) How are you treating customer success? 2) If you are allocating some portion of it to COS, why can't it be 100% Sales & Marketing given the objective? 3) If there are contractual deliverables on the customer success team, is there still an argument for 100% S&M? Or do you have to recognize contractual deliverables as COS?