Table 15From “What is growth accounting? Separate new, retained, expanded, and lost revenue”
How should growth-accounting governance work?
Table 15How should growth-accounting governance work?
| Governance object | Local control | Accountable owner | Escalation trigger |
|---|---|---|---|
| Boundary | Period, currency, scope, grain, and effective date are versioned. | Finance or data owner. | Scope changes mid-period. |
| Classification | Component definitions and residual rules are recorded. | Revenue-operations or accounting owner. | Material movement is placed in residual. |
| Source | Source systems, extracts, and corrections are traceable. | Data owner. | A bridge cannot be reproduced. |
| Interpretation | Health, margin, customer, and causal claims stay separate. | Finance or evidence owner. | Composition is presented as cause. |
| Review | Disconfirmation, decision, and retirement date are logged. | Governance owner. | A rejected rule remains active. |
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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.
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