[foota]

b. Just from the article I think the aggressiveness in this case was probably doing something like assuming that current subscriptions continue for longer than they've received payment, and then counting that entire time as revenue.

[danielconde]

From what's listed in the news story, we don't know that, but the point of the article is not to single out Oracle, but to realize that financial accounting for cloud software products is a grey area that affects many firms -- including those that sell it, and even the buyers, and having clearer standards will benefit everyone.