Table 11From “What is growth accounting? Separate new, retained, expanded, and lost revenue”
How should growth accounting be bounded for B2B?
Table 11How should growth accounting be bounded for B2B?
| B2B boundary | Keep visible | Do not silently infer |
|---|---|---|
| Account and contract | Parent-child relation, renewal term, product scope, and effective date | That an account renewal equals full contract retention |
| Expansion and contraction | Seats, usage, price, product, currency, and negotiated changes | That a larger contract proves customer value or satisfaction |
| New and lost revenue | First eligible contract, replacement, transfer, and exit rule | That a new logo or lost logo explains every revenue movement |
| Decision view | Commercial owner, finance owner, service burden, and review horizon | A universal B2B growth or retention threshold |
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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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