← Every exhibit
What does revenue leakage measure?
| Boundary object | Question it answers | What it includes | What it does not establish |
|---|---|---|---|
| Candidate expected value | What amount is permitted by the declared commercial boundary? | Eligible lines after approved credits and scope exclusions | That the amount was delivered, invoiced, or collectible |
| Contracted or delivered entitlement | What evidence says the value may be billed? | Contract terms, eligible usage, accepted delivery, or another declared basis | That the invoice was complete or cash arrived |
| Invoiced revenue | What amount was placed on an invoice? | Invoice lines in the declared currency and period | That the invoice reflects every eligible line or was paid |
| Collected revenue | What amount was received by the cutoff? | Receipts mapped to the same eligible line population | That a shortfall was a pricing concession or permanent loss |
| Confirmed leakage | Which supported amount failed a declared billing or collection obligation? | A resolved reason, evidence, owner, and disposition | That recovery is legally or commercially possible |
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Reference & Evidence
Source: Table from this essay. Sources and interpretation are given in the article.
Related exhibits
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A synthetic revenue-leakage reconciliation ledger
From the essay What is revenue leakage? The gap between promised and collected revenue
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How is leakage different from price realization?
From the essay What is revenue leakage? The gap between promised and collected revenue
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Which gaps are not confirmed leakage?
From the essay What is revenue leakage? The gap between promised and collected revenue