Table 76 Sept 2026From “What is growth accounting? Separate new, retained, expanded, and lost revenue”

Why does growth accounting fail?

Table 7Why does growth accounting fail?

Failure pattern	Boundary to inspect	Evidence to retain	Safe disposition
Beginning base changes mid-period	Scope and effective date	Version, included items, and change reason	Rebuild or disclose the boundary change.
New revenue enters the retention base	Unit identity	First eligible date and prior status	Remove from retention denominator.
Price and usage are mixed	Movement driver	Contract, price, seat, usage, and residual fields	Split or name the residual.
Churn is dated inconsistently	Loss event	Cancellation, service end, credit, and recognition dates	Apply one effective-date rule.
Customer and revenue bridges are merged	Grain	Account, line, currency, and aggregation level	Rebuild each bridge separately.
Residual absorbs material movements	Classification completeness	Residual amount, definition, and trend	Escalate for review instead of hiding it.

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

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

PNG4:3, 1600 × 1200, with the title, the source line and the attribution set in the image isoglu-2026-what-is-growth-accounting-fig08.png

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

Read the essay

This exhibit belongs to an essay: the numbers live here, the argument lives there.

Cite or embed

APA 7

Isoglu, S. (2026). Why does growth accounting fail? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig08/

BibTeX

@misc{isoglu-2026-what-is-growth-accounting-fig08,
  author = {Isoglu, Sinan},
  title = {{Why does growth accounting fail?}},
  year = {2026},
  howpublished = {Table 7, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig08/},
  note = {From the essay {What is growth accounting? Separate new, retained, expanded, and lost revenue}}
}

Embed this exhibit

Copy this HTML to use the PNG exhibit on your site with its source line and a link back to the exhibit page.

<figure>
  <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig08/">
    <img src="https://isoglu.com/social/isoglu-2026-what-is-growth-accounting-fig08.png" alt="Table 7: Why does growth accounting fail?" width="3200" height="2400">
  </a>
  <figcaption>Table 7: Why does growth accounting fail?. 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-fig08/">View exhibit</a>.</figcaption>
</figure>