{"id":1518,"date":"2020-10-05T14:09:23","date_gmt":"2020-10-05T05:09:23","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=1518"},"modified":"2023-06-06T16:20:07","modified_gmt":"2023-06-06T07:20:07","slug":"%e3%82%b5%e3%83%96%e3%82%b9%e3%82%af%e3%83%aa%e3%83%97%e3%82%b7%e3%83%a7%e3%83%b3%e3%81%a8%e4%b8%80%e8%88%ac%e4%bc%9a%e8%a8%88%e5%8e%9f%e5%89%87%ef%bc%88gaap%ef%bc%89","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/1518\/","title":{"rendered":"\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u304a\u3051\u308b\u4e00\u822c\u4f1a\u8a08\u539f\u5247\uff08GAAP\uff09"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2020\/10\/subscriptions_gaap-main-1024x538.png\" 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noopener\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u73fe\u5728\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30e2\u30c7\u30eb\u304c\u696d\u7a2e\u3084\u696d\u754c\u3092\u554f\u308f\u305a\u3001\u69d8\u3005\u306a\u5206\u91ce\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5909\u5316\u306f\u3042\u307e\u308a\u306b\u6025\u6fc0\u3067\u3042\u308a\u3001\u4e00\u822c\u4f1a\u8a08\u539f\u5247\uff08GAAP\uff09\u306b\u304a\u3044\u3066\u3082\u8ca9\u58f2\u53ce\u76ca\u306e\u8a8d\u8b58\u3084\u5c06\u6765\u4e88\u6e2c\u3092\u4f34\u3046\u51e6\u7406\u306b\u304a\u3044\u3066\u306f\u3044\u304f\u3064\u304b\u306e\u8ab2\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u91cd\u8981\u306a\u306e\u306f\u4e9b\u672b\u306a\u8b70\u8ad6\u3067\u306f\u306a\u304f\u3001\u300c\u30d7\u30ed\u30c0\u30af\u30c8\u8ca9\u58f2\u578b\u30e2\u30c7\u30eb\u300d\u3068\u300c\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30e2\u30c7\u30eb\u300d\u306e\u8ca9\u58f2\u30e2\u30c7\u30eb\u306e\u6839\u672c\u7684\u306a\u9055\u3044\u3092\u6349\u3048\u308b\u3053\u3068\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u672c\u8a18\u4e8b\u3067\u306f\u307e\u305a\u3053\u306e\u70b9\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u4e21\u8005\u306e\u57fa\u672c\u3092\u793a\u3057\u307e\u3059\u3002\u305d\u3046\u3059\u308c\u3070\u4e00\u822c\u4f1a\u8a08\u539f\u5247\uff08GAAP\uff09\u306b\u304a\u3051\u308b\u4e21\u8005\u3078\u306e\u7406\u89e3\u3082\u6df1\u307e\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u300c\u30d7\u30ed\u30c0\u30af\u30c8\u8ca9\u58f2\u578b\u30e2\u30c7\u30eb\u300d\u3068\u300c\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30e2\u30c7\u30eb\u300d\u3068\u306e\u9055\u3044<\/a><\/li><li><a href=\"#GAAP\">\u4e00\u822c\u4f1a\u8a08\u539f\u5247\uff08GAAP\uff09\u3068\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08<\/a><ul><li><a href=\"#1ARR\">\uff081\uff09ARR\uff08\u5e74\u9593\u5b9a\u671f\u53ce\u76ca\uff09<\/a><\/li><li><a href=\"#2Churn\">\uff082\uff09Churn\uff08\u89e3\u7d04\uff09<\/a><\/li><li><a href=\"#3ACV\">\uff083\uff09ACV\uff08\u5e74\u9593\u5951\u7d04\u91d1\u984d\uff09<\/a><\/li><\/ul><\/li><li><a href=\"#i-2\">\u6700\u5f8c\u306b<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span 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