Table 6From “What is revenue leakage? The gap between promised and collected revenue”
Revenue leakage governance: what must be controlled?
Table 6Revenue leakage governance: what must be controlled?
| Governance field | Minimum record | Review trigger |
|---|---|---|
| Boundary | Expected, entitled, invoiced, collected, and confirmed states | A line changes state or eligibility. |
| Population | Line key, period, currency, and inclusion rule | A join, cutoff, or denominator changes. |
| Evidence | Contract, delivery, invoice, receipt, approval, or exception record | A reason cannot be reproduced from source records. |
| Ownership | Responsible function, reviewer, and next event | A handoff or unresolved exception persists. |
| Closure | Status, disposition, residual, and effective date | A candidate becomes excluded, corrected, timed, or confirmed. |
Swipe or scroll horizontally if the table is wider than your screen.
Source: Table from this essay. Sources and interpretation are given in the article.

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.
Read the essayThis exhibit belongs to an essay: the numbers live here, the argument lives there.
Cite or embed
Related exhibits

Table 1Table
What does revenue leakage measure?
What is revenue leakage? The gap between promised and collected revenue

Figure 1Figure
A synthetic revenue-leakage reconciliation ledger
What is revenue leakage? The gap between promised and collected revenue

Table 5Table
Why does revenue leakage fail?
What is revenue leakage? The gap between promised and collected revenue
Contact
Bring the question you're working on.
Research, a guest lecture, or a commercial question.