Hi Everyone, Need a help/advice on the below matter. Our's is a SaaS based company and sell term based licenses (1 year, 2 years to 5years). The subscription quantities which we sell are NOT rolled over to the renewed term in case of an under-utilization. For Eg: if we sell 1000 quantities of the subscription for a 1 year license period, and assume 300 quantities are unutilized, the same is NOT allowed to roll over for the renewal period. We recognize revenue ratebly over the term of the license per SAB Topic 13 and not based on utilization of the subscriptions by the customer. i.e. Revenue is recognized ratably over the term irrespective of the utilization pattern, the reason being is that services are performed throughout the license period. I have 2 questions: (1) Is our Revenue Recognition process correct.? i.e. recognizing ratably and not on utilization pattern? We get paid upfront and there are no refunds for unutilized portion. (2) If revenue recognition ratably over the period of license is correct, does it have an impact if we open up the option of roll over of unutilized subscription units to the next renewal term to our customers?