Mullvad famously doesn’t have subscriptions to reduce the data they keep on you. You are making a one time payment for X days of service.
I pay for a nostr:npub168euw93e4cam59llcmydav0akwjk2p4nfy3p85pn22xv9y2jxuzq4s9uaw subscription with bitcoin.
Discussion
A payment, for service over a specified duration, which can be extended for additional consideration.
Call it a subscription, or don't, the same principles apply.
I doubt the accountants view it that way. I think they can only call something a subscription if there’s automatic billing/renewal of service terms. SaaS company valuations are a function of MRR (monthly recurring revenue). So if you have a company that is currently automatically renewing services for customers each month with a pull payment and you switch to a push payment model, the valuation of your company could tank.