← Every exhibit

Table Table 2 Go-to-market & pricing

Which objects must stay fixed?

ObjectRule to declareFailure when hidden
Baseline periodEarlier period and its cutoffA moving starting point changes the comparison
Current periodLater period and its cutoffA partial period can look like a volume decline
Line grainProduct, SKU, service, contract line, customer-product, or another unitMixed grains double-count or invent mix
Revenue boundaryGross or net revenue, included credits, returns, refunds, and currencyPrice and revenue effects no longer share a boundary
CurrencyReporting currency and conversion date or ruleExchange movement is hidden inside the effects
Matched universeLines observed in both periodsNew and discontinued lines contaminate matched effects
New and discontinued ruleHow zero-baseline and zero-current lines are identifiedLaunches or exits are forced into price or volume
Decomposition conventionWhich period supplies the units and reference priceTwo bridges can disagree while both reconcile
ResidualDifference remaining after displayed effectsMissing data can masquerade as mix

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Reference & Evidence

Source: Table from this essay. Sources and interpretation are given in the article.