Table Table 1 Growth that compounds 6 September 2026

What does growth accounting mean?

Component	Meaning	Boundary question
Beginning base	Recurring revenue eligible at the start	Which contracts, currency, and service period enter?
New revenue	Revenue from units not in the beginning base	Are new customers kept out of the retention base?
Expansion	More recurring revenue from beginning-base units	Is the change usage, price, seat, product, or another declared driver?
Contraction	Less recurring revenue from beginning-base units that remain	Is the line still active, and where is the reduction recorded?
Churn or lost revenue	Revenue removed when a beginning-base unit exits	What event makes the loss effective?
Ending base	Reconciled recurring revenue at the end	Does every component sum to the declared result?

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Source: Table from this essay. Sources and interpretation are given in the article.

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What is growth accounting? Separate new, retained, expanded, and lost revenue

Growth accounting reconciles recurring revenue through new, expanded, contracted, and lost components. Keep revenue and customer counts separate.

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Isoglu, S. (2026). What does growth accounting mean? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig01/

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@misc{isoglu-2026-what-is-growth-accounting-fig01,
  author = {Isoglu, Sinan},
  title = {{What does growth accounting mean?}},
  year = {2026},
  howpublished = {Table 1, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig01/},
  note = {From the essay {What is growth accounting? Separate new, retained, expanded, and lost revenue}}
}

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