Revenue quality · The revenue split · Element

The categories

Contracted, repeating-but-uncommitted, and one-off revenue, held separately.

The part

What it is

The middle category is the one that gets misfiled. Revenue that has repeated for years without a contract behind it is not contracted revenue, however reliable it has been.

Definitions must be stable across periods, or the trend measures the definitions rather than the business.

The smallest level

The attributes it carries

Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.