Prepaid assetIllustrative scenario
A prepaid inference credit block, set up and unwound
The posting
A prepaid block of inference credits is set up as a prepaid asset at purchase and released to the P&L as tokens are consumed. When the inference serves a paid product, the release lands in cost of revenue. Figures below are an illustrative example, not client data ASU 2018-15.
At purchase
Prepaid assetIllustrative example, not client data
CapEx / Balance sheet
OpEx / P&L
DrPrepaid compute (asset)$500,000
CrCash$500,000
As tokens are consumed
Measure consumption on the cost-per-million-tokens basis billed. Assume $180,000 of credits are consumed in the first quarter serving a paid product.
Cost of revenueIllustrative example, not client data
CapEx / Balance sheet
OpEx / P&L
No entry
DrCost of revenue$180,000
CrPrepaid compute (asset)$180,000
Posts to
Primary sources
Ledger current as of 2026-07-24. A position and a citation, not accounting advice. See how we cite.