Table 26 Sept 2026From “What is revenue leakage? The gap between promised and collected revenue”

How is leakage different from price realization?

Table 2How is leakage different from price realization?

Object	Primary question	Boundary to declare
Price realization	How much of a reference price survives transaction terms and deductions?	List, invoice, pocket, or collected-price object
Revenue leakage	Where does an eligible commercial amount fail to reach invoice or collection?	Expected, invoiced, collected, and reason-code objects
Revenue process	Which states, handoffs, and acceptance events produced the transition?	Process instance, owner, event, exception, and outcome
Event schema	Can the transition history be reconstructed?	Immutable event, actor, timestamp, record key, and source
Revenue recognition	When is revenue recognized under the applicable accounting rule?	Accounting policy, performance obligation, period, and evidence

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

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From the essay

Pricing & revenue architecture

What is revenue leakage? The gap between promised and collected revenue

Revenue leakage is a reconciliation gap, not a synonym for discounting: name the expected value, invoice, cash, reason code, and recovery boundary.

6 Sept 2026

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Isoglu, S. (2026). How is leakage different from price realization? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig02/

BibTeX

@misc{isoglu-2026-what-is-revenue-leakage-fig02,
  author = {Isoglu, Sinan},
  title = {{How is leakage different from price realization?}},
  year = {2026},
  howpublished = {Table 2, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig02/},
  note = {From the essay {What is revenue leakage? The gap between promised and collected revenue}}
}

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  <figcaption>Table 2: How is leakage different from price realization?. Source: Table from this essay. Sources and interpretation are given in the article. <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig02/">View exhibit</a>.</figcaption>
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