GASP
Finance Revenue Metrics Outcome

Credit Breakage

Credit Breakage: The prepaid balance forfeited at expiry in the period.

Formula

Credit Breakage = Sum of prepaid balances forfeited at expiry in the period

Computable definition

The canonical formula in the GASP formula grammar. The MCP server compiles it to SQL over the datasets listed below.

-sum(field.credit_amount where field.credit_event_type = 'expiry')

Unit: currency

Notes: Expiry events carry a negative credit_amount; the metric reports a positive amount. The prepaid balance forfeited at expiry in the period: the commercial fact behind breakage revenue (ASC 606-10-55-48, IFRS 15.B46). A company that expects breakage recognises it in proportion to consumption; the expiry event is the forfeiture, not the recognition.

Data requirements

Grain: Per credit event, aggregate monthly · Frequency: Daily sync · Aggregation: aggregate (month) · Staged: no · Main source: Billing.

Field Dataset Type
credit_amount credit_event decimal
credit_event_type credit_event string
event_date credit_event date
Example SQL (Postgres)
SELECT (-(SELECT COALESCE(SUM(credit_amount), 0) FROM credit_event WHERE event_date >= :period_start AND event_date <= :period_end AND credit_event_type = 'expiry')) AS credit_breakage

From an agent: with the GASP MCP server, call lookup_metric({ "name": "Credit Breakage" }) or generate_query({ "metric": "Credit Breakage", "adapter": "<your adapter JSON>" }).

What It Tells You

How much prepaid consumption customers paid for and never used. A rising figure means commitments are sized above what customers consume, which tends to show up at renewal as a smaller commitment.

Common Mistakes

  • Treating Credit Breakage as the period's breakage revenue
  • Counting a rolled-over balance as forfeited

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