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Table 1From “Your customer base is priced exactly once: or never”

The lines a change of hands will name, and the evidence that fills them

Four evidence lines from systems already running, and the boundary: the file documents the institutionalised share of the asset base, and stops where value sits in a person.

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Table 1The lines a change of hands will name, and the evidence that fills them

The line they will nameThe evidence that fills itWhere it sits today
Customer relationshipsChurn by customer cohort, three years back; share of revenue under contract and remaining termCRM, invoicing, contract register
Brand and trade nameBranded search demand over time; pricing next to unbranded competitorsSearch Console (16 months) or any keyword tool for longer series
Technology and processThe playbooks, templates and tooling that run without their authorsWherever they are written down: if they are
Order backlog and contractsSigned volume not yet delivered; renewal ratesERP, contract register
What no file showsWhether the relationships are the company's or the founder'sNot documentable: the subject of the asset that can leave

Swipe or scroll horizontally if the table is wider than your screen.

Source: Categories: Deloitte PPA-Examiner 2022 and Houlihan Lokey PPA Study 2019/2020 (asset classes); KfW Research Fokus 526 (buyer criteria). The evidence column and the boundary row are the author’s own.

PNG4:3, 1600 × 1200, with the title, the source line and the attribution set in the image isoglu-2026-priced-exactly-once-fig02.png

From the essay

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APA 7

Isoglu, S. (2026). The lines a change of hands will name, and the evidence that fills them [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-priced-exactly-once-fig02/

BibTeX
@misc{isoglu-2026-priced-exactly-once-fig02,
  author = {Isoglu, Sinan},
  title = {{The lines a change of hands will name, and the evidence that fills them}},
  year = {2026},
  howpublished = {Table 1, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-priced-exactly-once-fig02/},
  note = {From the essay {Your customer base is priced exactly once: or never}}
}
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  <a href="https://isoglu.com/insights/exhibits/isoglu-2026-priced-exactly-once-fig02/">
    <img src="https://isoglu.com/social/isoglu-2026-priced-exactly-once-fig02.png" alt="Table 1: The lines a change of hands will name, and the evidence that fills them" width="3200" height="2400">
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  <figcaption>Table 1: The lines a change of hands will name, and the evidence that fills them. Source: Categories: Deloitte PPA-Examiner 2022 and Houlihan Lokey PPA Study 2019/2020 (asset classes); KfW Research Fokus 526 (buyer criteria). The evidence column and the boundary row are the author’s own. <a href="https://isoglu.com/insights/exhibits/isoglu-2026-priced-exactly-once-fig02/">View exhibit</a>.</figcaption>
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