Figure 16 Sept 2026From “What is revenue leakage? The gap between promised and collected revenue”

A synthetic revenue-leakage reconciliation ledger

Five in-scope lines reconcile through different states, while one unapproved request remains outside the expected-value denominator. The amounts are synthetic, not a benchmark.

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Figure 1A synthetic revenue-leakage reconciliation ledger

Line	Declared basis	Net expected EUR	Invoiced EUR	Collected by 31 Oct EUR	Candidate gap EUR	Reason code	Disposition
R-01	Accepted license period	1,200	1,200	1,200	0	None	Reconciled
R-02	Accepted implementation work	900	750	750	150	Missing invoice line	Billing review
R-03	Eligible usage after approved credit	450	450	400	50	Not yet due at cutoff	Timing review
R-04	Support period after approved credit	500	500	500	0	Approved credit	Reconciled
R-05	Delivered add-on, eligible to bill	700	0	0	700	Delivered but not invoiced	Recoverability review
R-06	Unapproved feature request	0	0	0	0	Outside declared scope	Excluded
Total	Five eligible lines plus one excluded request	3,750	2,900	2,850	900	Not one cause	Review by reason

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Source: Author's synthetic reconciliation ledger grounded in Stripe (2024). Stripe supplies a bounded expected-versus-received comparison; the line key, fields, values, reason codes, and dispositions are author synthesis.

PNG4:3, 1600 × 1200, with the title, the source line and the attribution set in the image isoglu-2026-what-is-revenue-leakage-fig04.png

Source and evidence

Each line names a claim related to this exhibit, its source, and how it was checked.

C STR24-C1 The held capture is the German-locale page, so the words are German: "Umsatzverluste entstehen, wenn einem Unternehmen erwartete Einnahmen entgehen", and "Dies kann durch nicht eingeholte Rechnungsbeträge, zu niedrige Preise oder nicht gedeckte Kosten geschehen"Stripe. (2024). What is revenue leakage captured 2026-09-06
C STR24-C2 Two of the named types, in the page's own words: "Ein Abrechnungsfehler liegt vor, wenn bei der Rechnungsstellung ein Fehler unterlaufen ist", and "Preisabweichungen treten auf, wenn ein Unternehmen einen Preis für ein Produkt festlegt, aber aufgrund eines veralteten Preismodells oder eines Fehlers in der Preisliste weniger berechnet"Stripe. (2024). What is revenue leakage captured 2026-09-06
C STR24-C3 The expected-versus-received comparison is the page's own arithmetic: "berechnen Sie die gesamten potenziellen Einnahmen auf der Grundlage von Verträgen, Preislisten und Beständen und ziehen dann den tatsächlich erzielten Umsatz ab"Stripe. (2024). What is revenue leakage captured 2026-09-06
C STR24-C4 The investigation it recommends is a document comparison: "Vergleichen Sie die Verträge, die Sie mit Ihren Kundinnen und Kunden abgeschlossen haben, mit den Rechnungen, die Sie versendet haben". A vendor guide, so it may frame the categories and may not carry a findingStripe. (2024). What is revenue leakage captured 2026-09-06
B T08-OWN-C1 Revenue leakage is a candidate gap between a declared net expected amount and a later invoiced or collected amount.Author synthesis
B T08-OWN-C2 A candidate gap is not confirmed leakage until line entitlement, period, currency, invoice state, collection state, reason, and disposition are evidenced.Author synthesis
B T08-OWN-C3 Net expected revenue must state the commercial boundary after approved credits, scope exclusions, and declared line eligibility.Author synthesis
B T08-OWN-C6 The total candidate promised-to-collected gap is net expected revenue minus collected revenue when the line population, currency, and periods are aligned.Author synthesis
B T08-OWN-C7 Approved credits, out-of-scope requests, and not-yet-due invoices are not automatically confirmed leakage.Author synthesis
B T08-OWN-C8 A delivered-but-unbilled line is a candidate delivery-to-invoice leakage item requiring evidence and recoverability review.Author synthesis
B T08-OWN-C10 A reconciliation ledger should preserve reason code, owner, status, recovery decision, and residual rather than only a total percentage.Author synthesis
B T08-OWN-C12 The article's values and dispositions are synthetic and contain no customer, contract, invoice, cash, or company data.Author synthesis

Grades: A, verified against the printed page of the primary source · B, primary source, text layer only · C, authoritative secondary · D, reported.

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). A synthetic revenue-leakage reconciliation ledger [Figure]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig04/

BibTeX

@misc{isoglu-2026-what-is-revenue-leakage-fig04,
  author = {Isoglu, Sinan},
  title = {{A synthetic revenue-leakage reconciliation ledger}},
  year = {2026},
  howpublished = {Figure 1, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig04/},
  note = {From the essay {What is revenue leakage? The gap between promised and collected revenue}}
}

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<figure>
  <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig04/">
    <img src="https://isoglu.com/social/isoglu-2026-what-is-revenue-leakage-fig04.png" alt="Figure 1: A synthetic revenue-leakage reconciliation ledger" width="3200" height="2400">
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  <figcaption>Figure 1: A synthetic revenue-leakage reconciliation ledger. Source: Author&#39;s synthetic reconciliation ledger grounded in Stripe (2024). Stripe supplies a bounded expected-versus-received comparison; the line key, fields, values, reason codes, and dispositions are author synthesis. <a href="https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig04/">View exhibit</a>.</figcaption>
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