SuperPenguin

SuperPenguin attributes AI spend to the thing in your business that caused it. Providers can tell you what you spent with them, and each one publishes its own agent-versus-API split, but none of them knows your customers, features, teams, or pull requests. SuperPenguin connects every provider billing account into one total, then attributes per-request API spend to your own customer, feature, team, and environment dimensions and coding-agent spend to the project and merged pull request it produced, across Cursor, Claude Code, and Codex.