Table 56 Sept 2026From “What is growth accounting? Separate new, retained, expanded, and lost revenue”

How is growth accounting calculated?

Table 5How is growth accounting calculated?

Calculation step	Required decision	Control question
1. Freeze the beginning base	Which recurring items are active at the start?	Can every included item be identified?
2. Define new revenue	Which units were outside the beginning base?	Are new units excluded from retention calculations?
3. Define expansion and contraction	Which movement changes an existing unit?	Is the driver or residual treatment recorded?
4. Define churn or loss	Which event makes a reduction effective?	Is the timing rule applied consistently?
5. Reconcile the ending base	Add positive and negative components to the start.	Does the arithmetic equal the declared ending total?

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

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From the essay

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.

6 Sept 2026

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APA 7

Isoglu, S. (2026). How is growth accounting calculated? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig06/

BibTeX

@misc{isoglu-2026-what-is-growth-accounting-fig06,
  author = {Isoglu, Sinan},
  title = {{How is growth accounting calculated?}},
  year = {2026},
  howpublished = {Table 5, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig06/},
  note = {From the essay {What is growth accounting? Separate new, retained, expanded, and lost revenue}}
}

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  <figcaption>Table 5: How is growth accounting calculated?. Source: Table from this essay. Sources and interpretation are given in the article. <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig06/">View exhibit</a>.</figcaption>
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