SuperPenguin

en inglés 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.