Revenue Recognition at Salesforce.com, Inc.

This case, adapted from "Revenue Recognition (Topic 606) at Salesforce.com, Inc." (UVA-C-2428), uses an array of carefully selected and excerpted revenue-recognition related information contained in Salesforce, Inc.'s (Salesforce's), 2025 SEC Form 10-K. Jessica, the fictional protagonist, is seeking to understand those disclosures as part of her preparation for an upcoming job interview with the company. She is relying on those disclosures to provide insights as to the company’s main product and service lines, the events that signal when and how much revenue the company has earned (i.e., the essence of its business model), along with the related official generally accepted accounting principles (GAAP) criteria pertinent to the valuing and timing of recorded revenues.