diff --git a/app/metering-and-billing/customer.md b/app/metering-and-billing/customer.md
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+---
+title: "Customers and usage attribution"
+content_type: reference
+description: "Learn how Customers and usage attributes work in {{site.konnect_short_name}} Metering and Billing and how they access features."
+layout: reference
+products:
+  - metering-and-billing
+tools:
+    - konnect-api
+works_on:
+  - konnect
+breadcrumbs:
+  - /metering-and-billing/
+related_resources:
+  - text: "{{site.konnect_short_name}} Metering and Billing"
+    url: /metering-and-billing/
+---
+
+## What is a customer?
+
+Customers represent individuals or organizations that subscribe to plans, gain access to features, and are invoiced for their consumption.
+
+Billable events ingested into Metering & Billing always include a subject field that represents metered entities within your system, such as {{site.base_gateway}} [Consumers](/gateway/entities/consumer/), [Dev Portal applications](/dev-portal/self-service/), or [subjects](#what-is-a-subject) or entities outside of {{site.konnect_short_name}}.  
+
+A customer can have **one or many** usage attributes assigned, allowing you to group usage and billing. For example, if a customer has multiple departments that are producing usage, you could create two usage attributes for each department that are assigned to one customer.
+
+{% mermaid %}
+flowchart TB
+    %% Left side
+    Customer[Customer]
+    Subject[Subject]
+    UsageEventsLeft[Usage Events]
+
+    Customer -->|1:n| Subject
+    Subject -->|1:n| UsageEventsLeft
+
+    %% Right side
+    ACME[ACME Inc.]
+    Dept1[Department 1]
+    Dept2[Department 2]
+    UsageEvents1[Usage Events]
+    UsageEvents2[Usage Events]
+
+    ACME --> Dept1
+    ACME --> Dept2
+
+    Dept1 --> UsageEvents1
+    Dept2 --> UsageEvents2
+{% endmermaid %}
+
+Use the following table to help you determine the best way to map your customers to usage attributes:
+
+{% table %}
+columns:
+  - title: You want to...
+    key: use-case
+  - title: Then use...
+    key: recommendation
+rows:
+  - use-case: |
+      Attribute Kong AI Gateway token usage to customers.
+    recommendation: "[Consumers](/gateway/entities/consumer/)"
+  - use-case: |
+      Attribute {{site.base_gateway}} API request usage to customers. 
+    recommendation: "[Consumers](/gateway/entities/consumer/)"
+  - use-case: |
+      Attribute {{site.konnect_short_name}} Dev Portal application requests to customers.
+    recommendation: "[Applications](/dev-portal/self-service/)"
+  - use-case: |
+      Attribute usage from sources outside of {{site.base_gateway}} and {{site.konnect_short_name}} to customers.
+    recommendation: "[Subjects](#what-is-a-subject)"
+{% endtable %}
+
+### What is a subject?
+
+Subjects represent the entity that consumes metered resources in {{site.konnect_short_name}} Metering and Billing. Billable events ingested to Metering and Billing have a subject associated with them.
+
+A subject can represent any unique event in your system, such as: 
+* Customer ID or User ID  
+* Hostname or IP address  
+* Service or application name  
+* Device ID  
+
+The subject model is intentionally generic, enabling flexible application across different metering scenarios.
+
+
+
+#### Data ingestion
+
+When shipping data to {{site.konnect_short_name}}, you must include the subject within the events payload: 
+
+```ts
+{
+  "specversion": "1.0",
+  "type": "api-calls",
+  "id": "00002",
+  "time": "2023-01-01T00:00:00.001Z",
+  "source": "service-0",
+  "subject": "customer-1",
+  "data": {...}
+}
+```
+
+## Create a customer
+
+To create a customer in {{site.konnect_short_name}}, do the following:
+
+{% navtabs "customer" %}
+{% navtab "Consumer" %}
+
+1. In the {{site.konnect_short_name}} sidebar, click **Metering & Billing**.
+1. In the Metering & Billing sidebar, click **Billing**.
+1. Click **Create Customer**.
+1. In the **Name** field, enter your customer's name.
+1. Select **Consumers**.
+1. In the **Include usage from** dropdown, search for your Consumer. 
+1. Click **Save**.
+
+{% endnavtab %}
+{% navtab "Application" %}
+
+1. In the {{site.konnect_short_name}} sidebar, click **Metering & Billing**.
+1. In the Metering & Billing sidebar, click **Billing**.
+1. Click **Create Customer**.
+1. In the **Name** field, enter your customer's name.
+1. Select **Applications**.
+1. In the **Include usage from** dropdown, search for the Dev Portal application. 
+1. Click **Save**.
+
+{% endnavtab %}
+{% navtab "Subject" %}
+
+{:.warning}
+> **Important:** During the billing beta, customers are limited to **one subject**. Support for multiple subjects will be available in the future.
+
+Subjects are created when you create the customer. To create a customer associated with a subject, send a `POST` request to the `/api/v1/customers` endpoint:
+
+```
+curl https://openmeter.cloud/api/v1/customers \
+  --request POST \
+  --header 'Content-Type: application/json' \
+  --header 'Authorization: Bearer $KONNECT_TOKEN' \
+  --data '{
+  "name": "",
+  "description": "",
+  "metadata": {
+    "externalId": "019142cc-a016-796a-8113-1a942fecd26d"
+  },
+  "key": "",
+  "usageAttribution": {
+    "subjectKeys": [
+      "$YOUR-SUBJECT"
+    ]
+  },
+  "primaryEmail": "",
+  "currency": "USD",
+  "billingAddress": {
+    "country": "US",
+    "postalCode": "",
+    "state": "",
+    "city": "",
+    "line1": "",
+    "line2": "",
+    "phoneNumber": ""
+  }
+}'
+```
+
+Replace `$KONNECT_TOKEN` with your [{{site.konnect_short_name}} personal or system access token](/konnect-api/#system-accounts-and-access-tokens).
+
+{:.info}
+> {{site.konnect_short_name}} Metering and Billing will also automatically create a subject for you when you ingest an usage event for a new subject.
+
+{% endnavtab %}
+{% endnavtabs %}
+
+
+## Schema
+
+[Insert Schema here](https://openmeter.io/docs/api/cloud#tag/customers)
\ No newline at end of file
diff --git a/app/metering-and-billing/subjects.md b/app/metering-and-billing/subjects.md
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--- a/app/metering-and-billing/subjects.md
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----
-title: "Subjects"
-content_type: reference
-description: "Learn how subjects work in {{site.konnect_short_name}} Metering and Billing and how they relate to usage tracking and external billing systems."
-layout: reference
-products:
-  - metering-and-billing
-tools:
-    - konnect-api
-works_on:
-  - konnect
-breadcrumbs:
-  - /metering-and-billing/
-related_resources:
-  - text: "{{site.konnect_short_name}} Metering and Billing"
-    url: /metering-and-billing/
-
----
-
-## What is a subject?
-
-Subjects represent the entity that consume metered resources in {{site.konnect_short_name}} Metering and Billing. Billable events ingested to Metering and Billing have a subject associated with them.
-
-A subject can represent any unique event in your system, such as: 
-* Customer ID or User ID  
-* Hostname or IP address  
-* Service or application name  
-* Device ID  
-
-The subject model is intentionally generic, enabling flexible application across different metering scenarios.
-In most implementations, a subject maps 1:1 with a customer or user in your system. You can use the same identifier for both, but they can differ if your usage producer and billing entity are not the same. For example:
-* One customer may have multiple usage-producing subjects  
-* A single subject’s usage may need to be billed to a different customer  
-
-You can also have multiple subjects assigned to a customer. This abstraction allows you to group usage data and billing for a customer. For example, a customer can have multiple subjects like `department1` or `department2`:
-
-{% mermaid %}
-flowchart TD
-
-subgraph a ["Customer Kong Air"]
-  subject1["Subject"]
-end
-
-subgraph Customer-ACME Inc
-  subject2["Subject (Department 1)"]
-  subject3["Subject (Department 2)"]
-end
-
-subject1 --> UsageEvents1["Usage Events"]
-subject2 --> UsageEvents2["Usage Events"]
-subject3 --> UsageEvents3["Usage Events"]
-{% endmermaid %}
-
-{:.info}
-> We recommend creating a subject when a new customer or user is created in your system and deleting a subject when a customer or user is deleted. Keeping the subjects in sync in Metering and Billing is necessary if you synchronize usage to external systems, such as Stripe billing or CRMs, as {{site.konnect_short_name}} knows the mapping between the subject and the external system.
-> {{site.konnect_short_name}} Metering and Billing will also automatically create a subject for you when you ingest an usage event for a new subject.
-
-## How do subjects work?
-
-{{site.konnect_short_name}} Metering and Billing uses subjects to:
-
-* Associate usage with external systems (for example, Stripe or CRM tools)
-* Store descriptive metadata
-* Identify the entity producing metered events
-
-Each subject contains the following fields:
-
-* **Key** – The subject’s unique identifier  
-* **Display name** – A human-readable label shown in the UI  
-* **Metadata** – Optional key-value attributes for additional context  
-
-
-## Data ingestion
-
-When shipping data to {{site.konnect_short_name}} you must include the subject within the events payload: 
-
-```ts
-{
-  "specversion": "1.0",
-  "type": "api-calls",
-  "id": "00002",
-  "time": "2023-01-01T00:00:00.001Z",
-  "source": "service-0",
-  "subject": "customer-1",
-  "data": {...}
-}
-```
-
-
-## Schema
-
-[Insert Schema here](https://openmeter.io/docs/api/cloud#tag/subjects)
-
-## Set up a subject
-
-CRUD a subject here
\ No newline at end of file