Illegal Activity
none
Blackmail
none
Date
2015-11-06
Document Type
legal filing
Model
gemini-2.0-flash-001
Processed
2026-02-07T18:43
Summary
This document is an S-1/A filing describing a company's accounting policies, specifically focusing on revenue recognition. It details how the company recognizes revenue from transaction fees, Starbucks transactions, and software/data products, including MCAs.
Metadata
- Subject
- S-1/A
- Sender
- —
- Recipients
- —
- Document ID
- DB-SDNY-0074850 SDNY_GM_00221034
- Date
- 2015-11-06
Relationships 1
| Entity 1 | Relationship | Entity 2 | Description |
|---|---|---|---|
| Square | business | Starbucks | Square provides payment processing services for Starbucks. |
Notable Quotes 2
We recognize revenue when persuasive evidence of an arrangement exists, delivery of obligations to our customers has occurred, the related fees are fixed or determinable, and collectability is reasonably assured.
We act as the merchant of record for our sellers, which puts us in their shoes with respect to card networks and puts the risk for refunds and chargebacks on us.
Financial Information
Amounts:2.75%3.5%50.15
Transactions:
- payment processing services
- card-present transactions
- Square Invoices
- manually entered (card-not-present) transactions
- cash advances in which we retain the right to receivables
- sell a portion of our future receivables related to our MCAs to third parties
Raw Analysis JSON
click to expand
Themes
Financial transactions/money flowBusiness dealings
Organizations 6
GAAPSquareStarbucksSquare AppointmentsSquare Customer EngagementSquare Capital
Text Analysis
- Tone
- Professional
- Purpose
- To describe the company's accounting policies, specifically revenue recognition.
- Significance
- This document outlines the revenue recognition policies of a company, including transaction revenue, Starbucks transaction revenue, and software and data product revenue.
File Info
- File Name
- EFTA01377699.txt
- Dataset
- dataset_10
- Type
- Text
- Model
- gemini-2.0-flash-001
- Processed
- 2026-02-07T18:43:52.493973
- DOJ Source
- View on DOJ