Table 36 Sept 2026From “What is revenue leakage? The gap between promised and collected revenue”

Which boundary should a team reconcile?

Table 3Which boundary should a team reconcile?

Field	Decision it controls
Reconciliation key	Which contract line, usage period, milestone, or service line is being matched?
Expected-value rule	Which approved contract, price, usage, or delivery evidence makes the line eligible?
Scope and credit rule	Which exclusions and approved credits reduce the expected amount before comparison?
Service or delivery period	Which work period is being reconciled, separate from invoice date and receipt date?
Currency and conversion rule	Are all amounts comparable, and which date fixes the exchange rate if needed?
Invoice rule	Does zero mean not invoiced, not yet invoiced, or not eligible?
Collection cutoff	At what date is an unpaid invoice classified as timing, overdue, or another state?
Reason code and owner	Which failure point is being investigated, and who owns the next action?
Disposition	Is the item reconciled, excluded, timing, recoverability review, corrected, or confirmed loss?

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

PNG4:3, 1600 × 1200, with the title, the source line and the attribution set in the image isoglu-2026-what-is-revenue-leakage-fig03.png

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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APA 7

Isoglu, S. (2026). Which boundary should a team reconcile? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig03/

BibTeX

@misc{isoglu-2026-what-is-revenue-leakage-fig03,
  author = {Isoglu, Sinan},
  title = {{Which boundary should a team reconcile?}},
  year = {2026},
  howpublished = {Table 3, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig03/},
  note = {From the essay {What is revenue leakage? The gap between promised and collected revenue}}
}

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  <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig03/">
    <img src="https://isoglu.com/social/isoglu-2026-what-is-revenue-leakage-fig03.png" alt="Table 3: Which boundary should a team reconcile?" width="3200" height="2400">
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  <figcaption>Table 3: Which boundary should a team reconcile?. 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-fig03/">View exhibit</a>.</figcaption>
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