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What happens to new and discontinued lines?
| Line state | Show as | Do not do |
|---|---|---|
| Present in both periods | Matched price, volume, and mix calculation | Do not hide a material category or segment change inside one total |
| No baseline sales, current sales present | New product effect | Do not call the launch a matched-line volume increase |
| Baseline sales present, no current sales | Discontinued product effect | Do not call the exit a matched-line price decrease |
| Neither period has sales | Outside the bridge | Do not create a zero effect record just to increase row count |
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Reference & Evidence
Source: Table from this essay. Sources and interpretation are given in the article.
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