Table 146 Sept 2026From “What is growth accounting? Separate new, retained, expanded, and lost revenue”

How should finance connect growth accounting to the P&L?

Table 14How should finance connect growth accounting to the P&L?

Bridge object	Commercial question	Financial field	Boundary failure
Beginning base	Which recurring obligations were active?	Contract, currency, recognition, and service period.	Booked revenue is treated as the whole economic base.
New revenue	Which units entered the base?	Acquisition cost, recognition date, and delivery cost.	New revenue is called profitable growth.
Expansion or contraction	What changed for continuing units?	Price, seats, usage, credits, margin, and cost-to-serve.	Movement is assigned to one cause without evidence.
Churn or loss	Which event removed value?	Cancellation, credit, service end, and cash effect.	Accounting loss is treated as customer diagnosis.
Ending base	What remains after the bridge?	Reconciliation, margin, cash, and forecast fields.	Reconciled revenue is treated as valuation.

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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 finance connect growth accounting to the P&L? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig15/

BibTeX

@misc{isoglu-2026-what-is-growth-accounting-fig15,
  author = {Isoglu, Sinan},
  title = {{How should finance connect growth accounting to the P\&L?}},
  year = {2026},
  howpublished = {Table 14, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-growth-accounting-fig15/},
  note = {From the essay {What is growth accounting? Separate new, retained, expanded, and lost revenue}}
}

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