Every posting cites its governing paragraph. A position and a citation, not accounting advice.
TokenCapEx
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
A $500,000 credit block bought ahead of use. Illustrative example, not client data.

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
Q1 consumption of the credit block. Illustrative example, not client data.

Posts to

Primary sources

Ledger current as of 2026-07-24. A position and a citation, not accounting advice. See how we cite.