The document is an S-1/A filing prepared in accordance with GAAP, discussing critical accounting policies and estimates that affect financial statements. It covers revenue recognition, transaction revenue, Starbucks transaction revenue, and software and data product revenue. The document details how revenue is recognized for different services and agreements, including transaction fees, software as a service, and merchant cash advances (MCAs).
doj/DataSet10/EFTA01377699.pdf
{"document_type":"financial","document_subtype":"S-1/A Filing","key_organizations":["Starbucks","Square"],"reference_numbers":["DB-SDNY-0074850","SDNY_GM_00221034","EFTA01377699"]}