# CAC

> CAC is a unit-economics metric, calculated as Sales & marketing spend ÷ new customers. Which costs count; which period they're attributed to.

Source: https://lopifi.com/glossary/cac
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

---

**What is cac?** CAC is a unit-economics metric, calculated as Sales & marketing spend ÷ new customers.

## Formula

`Sales & marketing spend ÷ new customers`

## Note

Which costs count; which period they're attributed to

- **Category:** Unit economics
- **Specified in:** [Metric definitions](https://lopifi.com/md/docs/domain/10-metrics)
- **Related:** period