Subscription Spend Audit — illustrative example

INPUT
Service A costs USD 120 monthly for 10 seats; 4 seats were active in the supplied month; renewal is in six weeks.

RESULT
Observed utilization: 4 of 10 seats, or 40%.
Review whether the other 6 seats support seasonal or backup needs. Check reduction terms before estimating savings.

REVIEW
A subscription audit should compare usage, renewal timing and contractual commitments. Low recorded usage is a review signal; it is not proof that a service can be removed without consequences.

This is a teaching example, not a live execution record.