Chart of Accounts for SaaS Startups: A 2026 Template

Chart of accounts for SaaS segments recurring revenue by ARR type for ASC 606, isolates cloud hosting inside cost of revenue, and splits operating expense into S&M, R&D, and G&A. Built this way, the same ledger feeds GAAP financials, NRR, gross margin, and the R&D credit base. Indinero’s CPA team builds and maintains that structure inside QuickBooks Online or NetSuite, with continuous operations since 2009.