← Every exhibit
How 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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Reference & Evidence
Source: Table from this essay. Sources and interpretation are given in the article.
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