Financial and reporting impacts from using single SKU with attributes?

After reading this article https://www.linkedin.com/pulse/solving-proliferating-sku-problem-ellen-beres-iknze/?trackingId=eNFkH%2FHQQLqHEdAw%2BT53cA%3D%3D I had several questions: How is a single SKU with different treatments handled financially? What about the fact that the Rev Mgmt stand alone selling price would naturally be different for a one-time/sold perpetually version vs. an over-time as a Service version? What about actual devices that have COGS recorded when sold as a physical item: how is the COGS write back from RMCS impacted when it is represented XaaS style? Trying to anticipate all of the downstream impacts (including reporting), as well. How do you make it easy for the report consumer