Table 106 Sept 2026From “What is growth accounting? Separate new, retained, expanded, and lost revenue”

How should growth accounting be read by cohort and customer segment?

Table 10How should growth accounting be read by cohort and customer segment?

View	Fixed boundary	Useful question	Required caution
Beginning-base cohort	Start date and active base status	Do expansion, contraction, or churn differ by starting cohort?	Cohorts may face different prices or service periods.
New-revenue cohort	First eligible revenue date	How does new revenue enter later periods?	Entry is not proof of efficient acquisition.
Customer segment	Industry, size, plan, or declared role	Does the bridge composition differ by segment?	Segment labels do not prove fit or profitability.
Contract segment	Term, currency, product, or service boundary	Which movements are concentrated in a contract class?	Contract classes must remain comparable over time.

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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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Isoglu, S. (2026). How should growth accounting be read by cohort and customer segment? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig11/

BibTeX

@misc{isoglu-2026-what-is-growth-accounting-fig11,
  author = {Isoglu, Sinan},
  title = {{How should growth accounting be read by cohort and customer segment?}},
  year = {2026},
  howpublished = {Table 10, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig11/},
  note = {From the essay {What is growth accounting? Separate new, retained, expanded, and lost revenue}}
}

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  <figcaption>Table 10: How should growth accounting be read by cohort and customer segment?. 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-fig11/">View exhibit</a>.</figcaption>
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