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Salt.
IT services · 🇬🇧 United Kingdom

Managed contracts billed annually, costs incurred monthly

An IT support business billing support contracts up front had no visibility of contract-level profitability.

UK IT support company, managed service contracts. Client identity withheld — we publish names only with written permission, so this engagement is described by its shape rather than by who it was.

Per-contract

Profitability introduced

4

Contracts repriced

Deferred

Revenue recognised correctly

The situation
  • Support contracts were billed twelve months in advance and recognised on invoice.
  • Engineer time was not tracked against contracts, so nobody knew which clients consumed the most support.
What we found
  • Annual billing recognised up front made Q1 look strong and the rest of the year look weak.
  • Two contracts consumed more engineer hours than they generated in revenue.
  • Out-of-scope work was routinely absorbed rather than billed.
What we did
  • Introduced deferred revenue over the contract term.
  • Tracked engineer time against contracts to get real cost per client.
  • Defined scope boundaries and started billing out-of-scope work.
The outcome
  • Four contracts were repriced at renewal on evidence rather than instinct, and two clients moved to a higher tier.
  • Monthly profit became a real number instead of an artefact of billing timing.
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