About Dev Layer Grid
We are a Phuket-based practice that audits how subscription billing applications turn customer promises into revenue figures.
Why we exist
Subscription operators often discover that the billing application, the payment processor, and the general ledger tell three different stories about the same month. Dev Layer Grid was formed to sit between those systems as an independent financial reviewer — not to sell software, and not to take over your close.
Origin
The practice began in Phuket after repeated requests from hospitality membership clubs and tutoring groups whose recurring charges looked tidy in the billing screen but frayed under audit. Working from Level 7, 39 Phuket Road, we keep fieldwork close to the southern Thai business community while serving clients nationwide by remote export review.
How we approach the work
We start from signed customer terms and walk forward into invoices, credits, and ledger postings. Domain vocabulary matters: deferred revenue, proration, failed-payment retry, chargeback, and cut-off are everyday words in our findings packs. We write for controllers and external auditors who need to act, not for product marketing decks.
People
Engagements are led by practitioners with accounting firm and in-house finance backgrounds who have closed books that depend on recurring billing. Junior analysts support sampling and workbook assembly under senior review. You always know who signed the findings pack.
Values
- Independence — we do not resell billing applications or take referral fees from processors.
- Proportion — testing depth follows materiality, not a fixed checklist sold as “enterprise.”
- Plain findings — exceptions name the contract clause, the charge ID, and the suggested adjustment.
Community
We host occasional morning briefings in Phuket for finance staff who want to compare cut-off practices before year-end. Seats are limited; ask when you contact us.