Table 4From “What is growth accounting? Separate new, retained, expanded, and lost revenue”
What does a growth-accounting strategy decide?
Table 4What does a growth-accounting strategy decide?
| Strategy layer | Declare | Decision it enables | Stop condition |
|---|---|---|---|
| Object | Revenue, customer, contract, line, or another unit | Which bridge is being reviewed? | Units are mixed in one identity. |
| Boundary | Period, currency, scope, service rule, and effective date | Which observations are comparable? | The boundary changes without a version. |
| Movement | New, expansion, contraction, churn, and residual definitions | Which owner investigates the movement? | A residual hides a material change. |
| Evidence | Source rows, transformations, exceptions, and reviewer | Can the classification be reproduced? | A conclusion has no source trail. |
| Action | Decision owner, comparison, horizon, and escalation | What should happen next? | Composition is treated as cause or target. |
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Growth that compounds
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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