Table 136 Sept 2026From “What is growth accounting? Separate new, retained, expanded, and lost revenue”

What remains human when AI enters growth accounting?

Table 13What remains human when AI enters growth accounting?

Candidate AI contribution	Human responsibility	Minimum record
Classify movement descriptions	Confirm new, expansion, contraction, churn, or residual meaning.	Source row, rule version, and reviewer.
Flag duplicate or missing rows	Check contract, customer, line, and effective date.	Exception, source record, and disposition.
Suggest a residual split	Decide whether the split is supported and stable.	Proposed rule, evidence, override, and rationale.
Summarize segment differences	Check grain, denominator, and comparability.	Slice definition, period, summary version, and sign-off.
Draft a management explanation	Separate reconciliation from cause and judgment.	Bridge version, cited evidence, and approval.

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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). What remains human when AI enters growth accounting? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig14/

BibTeX

@misc{isoglu-2026-what-is-growth-accounting-fig14,
  author = {Isoglu, Sinan},
  title = {{What remains human when AI enters growth accounting?}},
  year = {2026},
  howpublished = {Table 13, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig14/},
  note = {From the essay {What is growth accounting? Separate new, retained, expanded, and lost revenue}}
}

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  <figcaption>Table 13: What remains human when AI enters growth accounting?. 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-fig14/">View exhibit</a>.</figcaption>
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