Revenue accounting infrastructure

From contract to explainable revenue accounting.

Yulo converts contracts and billing data into deterministic revenue schedules, deferred revenue and journal entries. For every material number, you can see the source, the calculation and the IFRS 15 rationale behind the treatment.

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See how it works

Deterministic accountingSource, calculation and IFRS rationaleFull audit trace

yulo.Contract approved

Revenue contract

Acme Cloud · Enterprise plan

Jan 2026 t/m dec 2026EUR

Recognized revenue€80,000

Deferred revenue€40,000

Why is €40,000 still deferred?Explanation

Deferred revenueNot yet earned at the reporting date

€40,000

Calculation€120,000 allocated over 12 months

4 mos

IFRS 15 rationaleRevenue follows the remaining service delivery

Policy

Source evidenceClause 4.2 · Service period

Built for controllersRevenue accountantsCFOsAuditors

The problem

Revenue recognition without spreadsheet logic.

Contracts change. Prices change. Customers upgrade, downgrade or receive non-standard terms. When billing and revenue schedules are then maintained manually in spreadsheets, that is exactly where risk appears: recalculations, version differences and an audit trail that has to be reconstructed afterwards.

Yulo brings contract information, billing data and accounting rules together in one controlled chain, from source to journal entry.

How Yulo works

From source to journal entry, step by step.

Load source data

Contracts and billing data enter from documents or existing systems such as Chargebee.

Structure the facts

Yulo extracts commercial facts from the source, such as amounts, terms, conditions and changes. AI is used only for this extraction step.

Normalize

The facts are converted into one structured contract model, independent of the original source.

Calculate accounting

Deterministic rules generate billing schedules, revenue schedules, deferred revenue and journal entries.

Explain the accounting rationale

For material outputs, Yulo records which IFRS 15 rule or policy supports the treatment, including why revenue is recognized or deferred.

Trace back to the source

Every output remains traceable through the schedule and component to the field, clause and source document.

What Yulo delivers

From accounting output to an explanation finance can defend.

Billing schedulesWhen and how much is billed under the commercial terms.

Revenue schedulesHow revenue is allocated to the correct periods.

Deferred revenueNot only the balance, but also which portion has not yet been earned, how it was built up and why revenue remains deferred under the applied IFRS 15 logic.

Journal entriesJournal entries based on the same underlying rules and source data.

IFRS 15 rationaleFor each material treatment, Yulo shows which accounting rule or policy applies and why it leads to the outcome.

Review queueAmbiguity is surfaced and routed to finance for review before uncertain treatment proceeds.

Audit traceFrom journal entry back to schedule, component, field, clause and source.

Explanationbaar tot op accountingbeleid

Not only what and how.
Also why.

For every material number, Yulo records three layers: source evidence, the calculation and the accounting rationale. For deferred revenue, you can see which amount has not yet been earned, how the balance was built and which IFRS 15 logic determines why revenue has not yet been recognized.

The accounting itself is performed by deterministic rules. AI is used only to structure facts from the source. This keeps the treatment reproducible and explainable.

From journal entry to source and IFRS rationale

01Journal entryAccounting output

02Revenue / deferred scheduleCalculation en timing

03IFRS 15 rationaleApplied policy and accounting rule

04Revenue componentPerformance obligation

05Structured fieldFact from contract or billing source

06Clause / source rowUnderlying source evidence

07Source documentContract or billing system

Who it is for

For finance teams where contracts are not standard.

Yulo is built for organizations where commercial complexity directly affects accounting. For example when:

contract terms differ by customer;
upgrades, downgrades, renewals or amendments occur during the term;
billing data and contract data come from multiple sources;
finance wants to spend less time on manual recalculation and reconciliation;
auditability and explainability cannot be an afterthought.

Chargebee is currently supported as a billing source. The architecture is designed to add other billing and ERP integrations in a controlled way.

Do not just see the number. Understand why it is right.

See in a demo how Yulo turns contract and billing data into a controlled journal entry, including the calculation and the IFRS 15 rationale behind it.

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A product of Makkelijk Finance & Control