Table 126 Sept 2026From “What is growth accounting? Separate new, retained, expanded, and lost revenue”

How should growth accounting be bounded for SaaS?

Table 12How should growth accounting be bounded for SaaS?

SaaS control	Declare	Example boundary question
Revenue object	MRR, ARR, or another recurring measure	Is the amount normalized before comparison?
Entry event	First eligible service, contract, or recurring-revenue date	When does a unit enter the beginning-base universe?
Movement event	Upgrade, downgrade, price change, seat change, pause, or cancellation	Which event makes the change effective?
Time window	Month, quarter, anniversary, or rolling period	Are the beginning and ending observations comparable?
Unit companion	Logo, account, seat, contract, or usage unit	Is a revenue movement being mistaken for a customer movement?

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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 bounded for SaaS? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig13/

BibTeX

@misc{isoglu-2026-what-is-growth-accounting-fig13,
  author = {Isoglu, Sinan},
  title = {{How should growth accounting be bounded for SaaS?}},
  year = {2026},
  howpublished = {Table 12, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig13/},
  note = {From the essay {What is growth accounting? Separate new, retained, expanded, and lost revenue}}
}

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  <figcaption>Table 12: How should growth accounting be bounded for SaaS?. 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-fig13/">View exhibit</a>.</figcaption>
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