How per-seat pricing behaves
Per-seat pricing is simple to understand and scales down well for very small teams. The trade-off is that it can discourage giving access to reviewers, part-time staff or partners who only log in occasionally, because each of them adds cost. Firms end up rationing logins, which can slow reviews and sign-offs.
Some vendors add minimum seat counts or charge extra for higher plans with branding features. It is worth mapping your real team, including seasonal staff, against the pricing table rather than modeling only your full-time bookkeepers. Occasional users are easy to forget and expensive to discover later.