OpenAI-compatible · in the request path · USD billing

AI is your fastest-growing cost. And your least accountable one.

Watt is the OpenAI-compatible platform your engineers already run on — one API for every model — that finally makes AI spend accountable to finance. See where every dollar went, whether it was spent efficiently, and how it belongs in your P&L and balance sheet.

Change one base URL · your OpenAI SDK just works · nothing to rip out
The gap

A cost this big, and no one can account for it.

Finance gets a large, rising bill from a few providers — booked as an opaque lump in COGS or R&D. The questions you'd ask of any other line item this size go unanswered:

✕ no attribution

Where did it go?

Not split by product, team, feature, customer, or use case. Just a total.

✕ no unit economics

What did we get?

No cost per user, per workflow, per ticket, per dollar of revenue.

✕ no efficiency signal

Was it wasted?

Over-powered models, resent context, retries — invisible on the invoice.

✕ no accounting view

How do we book it?

Which part is opex, which is a prepaid asset, which is a commitment?

"AI cost tripled this year. Why — and what did we get for it?"
The board question no one can answer with a straight face. To anyone who spent years in diligence asking where a dollar of cost comes from — that gap isn't just an opportunity, it's almost physically irritating. Watt exists to close it.
The accountability layer · new

Turn an unaccountable bill into a board-ready number.

Four jobs, built on the usage Watt already meters — because every call runs through it.

01 · Attribution

Where every dollar goes

Every dollar traced to product, team, feature, customer, and model — then turned into unit economics finance can defend: cost per user, per workflow, per resolved ticket, and AI cost as a % of revenue.

02 · Efficiency

Agent efficiency & waste

Watt sees each call, so it flags spend that didn't need to happen — over-powered models, redundant context, retries and runaway loops — and quantifies the savings you can capture now.

03 · Compute as an asset

The P&L & balance-sheet view

Maps the operating portion across COGS / R&D / S&M, and surfaces what behaves like an asset or commitment — prepaid credits, reserved capacity, and how much is going unused.

04 · Board report

Board-ready in one click

It all collapses into a board pack: spend drivers, unit economics, efficiency, forecast, commitment coverage, and P&L/BS treatment — in language a board understands.

Northwind AI · sample teardown
Q2 FY26 · live from request data
Attribution
Efficiency & waste
Financial view
Board report
AI spend · quarter
$487.2k
▲ 212% YoY
Run-rate
$1.95M
annualized
AI cost / revenue
8.7%
▲ 3.1 pts
Cost / active user
$0.29
▼ 6% QoQ
Spend by product
Copilot
$204.6k
Search
$116.9k
Support Agent
$87.7k
Internal / Ops
$78.0k
Spend by model tier
Frontier (Opus/GPT‑4) 58%
Mid (Sonnet/mini) 22%
Cheap / open 12%
Embeddings 8%
58% runs on frontier models — the first place Watt looks for waste.
Efficiency score
66 /100
24% of spend (~$117k/yr) is flagged wasteful — most capturable without touching quality.
$112k / yr capturable now — Watt's optimizer routes and compresses automatically, gated on a quality check.
Where the waste is
  • Over-powered models
    Frontier model on tasks a mid model handles
    $58k
  • Redundant context
    Full history resent every turn, not compressed
    $34k
  • Retries & agent loops
    Failed calls and loops with no ceiling
    $25k
P&L treatment — where AI spend lands
LineDriverQuarter%
COGS opexCustomer-facing inference$297.2k61%
R&D opexModel / prompt dev, evals$131.5k27%
S&M opexIn-product & marketing$58.5k12%
Total$487.2k100%
Gross-margin drag from AI COGS: 4.2 pts this quarter.
Balance sheet — compute as an asset
ItemValue
Prepaid compute creditsasset$250.0k
Committed capacity (take-or-pay, 12mo)commitment$1.20M
Capitalizable model dev — reviewreview$96k
Committed used
61%
$468k of committed capacity at risk of going unused — an impairment-shaped exposure.
Illustrative structure to support the finance conversation — decision support, not accounting advice. Final treatment is your auditor's judgment.

AI Spend & Efficiency — Board Pack

Northwind AI · Q2 FY26 · generated by Watt
one click · live data
AI spend
$487k
▲212% YoY
% of revenue
8.7%
▲3.1 pts
Efficiency
66/100
$112k capturable
Committed used
61%
$468k at risk
  • Why it rose: Copilot launch drove 42% of spend; a 58% frontier-model mix is the largest single driver.
  • What we got: cost per active user fell 6% QoQ to $0.29 — spend is scaling sub-linearly to usage.
  • Efficiency: $117k/yr flagged wasteful; $28k already captured this quarter via automated routing.
  • Financial treatment: 61% COGS / 27% R&D / 12% S&M; $250k prepaid credits and a $1.2M take-or-pay commitment tracked as balance-sheet items.
  • Risk & ask: $468k of committed capacity under-utilized — renegotiate the tier or reallocate workloads next quarter.
Sample data for illustration. Your teardown is built from your own usage.
The platform underneath

Why the numbers are trustworthy: Watt is in the request path.

The accountability layer isn't a spreadsheet bolted on after the invoice. It's built on the platform your engineers already run on — one OpenAI-compatible API for every model. That's why Watt sees each call at the moment of spend, and can act on it.

One API, every model

A single OpenAI-compatible endpoint for Claude, GPT, Gemini, DeepSeek, MiniMax and GLM — choose the model per request, one key.

Drop-in integration

Change one base URL. Your existing OpenAI SDK code just works — no migration, nothing to rip out.

Centralized USD billing

One account, one consolidated USD invoice. Prepaid credits or subscription — the whole org on a single bill.

AI FinOps visibility

Spend, tokens and cost broken down by model, team, user and API key — in real time. This is the raw material the accountability layer is built on.

Enterprise controls

Teams and roles, per-key default & allowed models, plus rate and spend limits enforced by the policy engine.

One rate-limit pool

Every provider throttles you separately. Watt gives you one rate limit across all models — one number, not seven.

python
# pip install openai — same SDK, one base URL
from openai import OpenAI
client = OpenAI(
    base_url="https://api.watt.computenotes.co/v1",
    api_key="watt-live-sk-...",
)
resp = client.chat.completions.create(
    model="claude-sonnet-4-6",   # or gpt-4o, gemini-2.5-pro, deepseek-chat ...
    messages=[{"role":"user", "content":"Hello, Watt"}],
)
Prepaid · pay as you go

Buy credits. Use any model. No subscription.

Watt is prepaid AI infrastructure: top up credits and spend them across every model through one key — credits never expire, volume bonus on larger packs. Org management (teams, budgets, the full FinOps & board reporting) lives in the Enterprise tiers.

Who it's for

Built for the person who has to answer for the number.

CFO / VP Finance

Turn an unaccountable bill into attributed cost, unit economics, and a defensible place in the accounts.

CEO

Walk into the board with a straight answer on AI spend, efficiency, and what it's returning.

Platform / Eng lead

Keep the one API and drop-in workflow you already like — and stop having to defend the bill by hand.

Get a free AI spend teardown.

Point Watt at your usage and get the picture back in days: where every dollar went, how much is waste, and how it belongs in your financials — ending on a board-ready one-pager.

Get a free teardown → View documentation

No rip-and-replace — Watt reads your existing providers. The teardown is free.