Table 46 Sept 2026From “What is revenue leakage? The gap between promised and collected revenue”

Which gaps are not confirmed leakage?

Table 4Which gaps are not confirmed leakage?

Observed difference	First question	Provisional state
Expected amount is above invoice	Was the line eligible and delivered under the declared rule?	Under-invoice or scope review
Invoice is above collected amount	Was the invoice due at the cutoff, and is the receipt correctly matched?	Timing, overdue, dispute, or collection review
Approved credit reduces the amount	Was the credit authorized before the expected-value boundary was fixed?	Commercial term, not automatically leakage
Requested work has no contract or approval	Does the line belong in the eligible population?	Excluded, not a shortfall
Amounts use different currencies	Which conversion date and source rate apply?	Uninterpretable until aligned
One line appears twice	Which key proves uniqueness?	Data defect before financial interpretation

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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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APA 7

Isoglu, S. (2026). Which gaps are not confirmed leakage? [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig05/

BibTeX

@misc{isoglu-2026-what-is-revenue-leakage-fig05,
  author = {Isoglu, Sinan},
  title = {{Which gaps are not confirmed leakage?}},
  year = {2026},
  howpublished = {Table 4, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-what-is-revenue-leakage-fig05/},
  note = {From the essay {What is revenue leakage? The gap between promised and collected revenue}}
}

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  <figcaption>Table 4: Which gaps are not confirmed leakage?. 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-fig05/">View exhibit</a>.</figcaption>
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