RAREVIEWAdvisory Group

Principal media, built properly.

Principal media can create meaningful new margin. It can also create accounting, credit, contract and client-trust risk if the model is not designed end to end.

I built and ran principal media businesses inside Dentsu and Omnicom. Rareview helps independent agencies design the entity, commercial model, contracts and controls, then take the first transaction through it.

Built from operating experience, not theory.

§ Experience

Built from the inside.

Principal media built and run inside Dentsu and Omnicom. Today, I bring that experience to independent agencies.

Dentsu InternationalAgyle Advantage Founder. Built a principal-based media investment business from the ground up. As Group Chief Commercial Officer, harmonised pricing and contracting across the group's agency brands.
Omnicom Media GroupOMnet + Procurement Managing Director, OMnet and Chief Procurement Officer. Ran and scaled the principal media business through deal structure, supplier relationships and commercial discipline while also leading procurement and launching Omnicom's North America Media Accountability and Governance organization.
Independent AgencyCurrent · Confidential Rareview engagement. Designed the operating model, controls and buy-side commercial architecture for a new principal entity. Reference available under NDA.

The real test is not how the model looks in a presentation. It is whether Finance can close it, Legal can support it and the records are ready when a client asks.DJ Martin, Founder

§ Why now

Principal media is growing faster than the controls around it.

That creates both opportunity and risk.

58% of marketers used principal media in the past year, up from 47%
90% say their top concern is whether a principal recommendation is actually in their interest
57% have any guidelines governing principal media at all
63% address it in their agency contracts

Adoption is increasing. Advertiser scrutiny is increasing. Governance remains inconsistent. The ANA now recommends that advertisers address approval and transparency requirements in their agency contracts before principal transactions occur.

For agencies that build the model properly, that creates an opening. For those that do not, it creates unnecessary commercial and client risk.

ANA principal media study, March 2026. 114 client-side marketers surveyed October 2025 to January 2026.

§ What has to work

Six things have to work together.

Principal media is not just a buying model. It is a second operating model with its own accounting, contracts, credit exposure, cash requirements and client obligations. Get five of six right and you have built a liability.

Entity

Clean separation

The business has to be separate enough that its transactions, reporting and economics can be identified clearly. Agency and principal media cannot be allowed to commingle in the reporting.

Accounting

Gross or net follows the economics

Whether revenue is recognised gross or net follows the actual economics and the control retained by the entity. It does not follow the margin target. If the terms do not support gross treatment, the model has to work on a net basis.

Cash

Working capital is a decision

Buy-side and sell-side terms are designed together so the funding requirement is understood before launch rather than discovered afterward. Deposits and prepayments are priced and approved, not absorbed by default.

Credit

The exposure moves to you

Once the entity owes the media owner, client non-payment becomes your exposure. That requires credit rules, exposure limits and ongoing monitoring that the pass-through model did not require.

Disclosure

The client said yes, on the record

The client opts in knowingly. The record is clear that you act as principal, that you earn a margin and how client benefits and added value are treated. That is what a procurement or audit team will expect to see.

Contracts

Both sides have to align

Payment, cancellation, liability and make-good provisions have to work across both sides of the transaction. Misalignment is how the entity ends up carrying an obligation it can no longer recover from the client.

§ Launch gates

What gets settled, and when.

The launch gates Sequence
Blocker Revenue recognition, tax position, media-owner master agreement
Before the first opt-in Credit policy, client-benefit treatment, client disclosure schedule
Before the first insertion order Payment terms, sequential liability, cancellation alignment
Before the first invoice Billing mechanism, benefit credit, exposure reporting
Before month-end close Cost burdening, transfer pricing
Nothing gets coded to the entity until the gate is clear.

§ How we build it

Five stages. The first is deciding whether to do it at all.

Rareview builds the operating model, contracts and controls. I stay directly involved from the readiness work through the first live transaction.

0Decide Should you build it? Economics against your spend base, what your client agreements already allow, capability gaps and a clear go or no-go.
1Design How should it work? Entity, systems, transaction flow and operating model, with both billing paths mapped end to end.
2Protect How do you keep the margin without taking unmanaged risk? Contracts on both sides, client consent, credit policy, accounting treatment and the controls that hold them together.
3Launch Can the team actually run it? A pilot transaction run end to end, training for Billing and Finance, launch sign-off and the first 90 days.
4Govern Does it still work as volume grows? Controls, credit and margin review, client audit readiness and deal-level escalation as the entity expands into new channels and media owners.

See the full engagement

§ Decision register

Over thirty decisions stand between an idea and a controlled launch.

Rareview gives each one a named owner, a launch gate and a recommended starting position. Nothing gets left sitting in a workshop deck.

Gross versus net treatment

Client credit policy and exposure limits

Media-owner master terms

Client disclosure and opt-in

Cancellation alignment

Benefit calculation and reconciliation

Six of more than thirty. The full register, the recommended positions and the reasoning behind each are part of the engagement.

§ Operating model

Every stage of the transaction gets mapped.

01OriginateDeal captured and identified as principal
02ContractBuy-side and client agreements executed
03BuyThe entity purchases as principal
04BillInvoiced to the agency or direct to the client
05RecogniseRevenue and media cost booked on the entity
06ReconcileVendor detail matched, benefit applied, results consolidated

Each stage gets an owner, a system of record, a financial treatment and a control. The full model

§ Fit

Who this is built for.

  • Independent and mid-market agencies with meaningful managed media scale
  • Agency groups and roll-ups
  • Private-equity-backed agencies where principal is part of the value-creation plan

Around $75M in managed media is where the economics often begin to justify a standalone model. It is a guideline, not a rule. Below that level, the entity overhead may exceed the opportunity. We will tell you during the readiness work rather than after you have built it.

If your client agreements prohibit principal transactions, the answer is a transparent renegotiation with the client fully informed, not a workaround.

Also available

On the other side of the table?

Rareview also reviews principal media structures for advertisers, CFOs and investors, covering disclosure, contract terms, benefit claims and the underlying economics.

Rareview will not advise an agency on a principal build and then act against that same entity.

Enquire

§ Next step

Start with 30 minutes.

Tell me your managed media spend, where you see principal fitting and what your client agreements currently allow. I will give you an initial view of the economics, the key blockers and whether I believe it is worth pursuing.

No deck. No sales process. If I do not believe the economics or operating conditions support it, I will say so.

Start a conversation

DJ Martin Founder, Rareview Advisory Group [email protected] 475 266 9708 LinkedIn →