This book is fictional. The scorecard is a real grade of a sample file.
Unified Foundation87 B+
- Enough history to follow a customerCP-01100
Counts how many consecutive months of billing exist. Later checks of gaps, cohorts, and trailing retention are only as strong as this run of history.
- Months where the whole book went quietCP-02100
Finds months between the first and last period where nobody was billed. That is a hole in the calendar, shared by every account.
- A customer goes quiet without a churn markCP-03100
Finds an account that skips an interior month while it was not marked churned and did not come back as a reactivation.
- Revenue with no customer behind itCP-04100
Finds billing rows with no account, or an account that is not on the customer list.
- Bookings with no product or no ownerCP-0565
Measures how much of the latest book has no product, and how much has no owner.
- The product file covers the same months as billingCP-06100
Asks whether the product-line file contains the same account-months as the billing file. The dollar tie between those files is a separate check.
- The words in the definitions were written downCP-0756
Looks for the standard terms in the definitions text. It does not test whether those words match the numbers.
- Billed customers appear on the customer listCP-08100
Measures how many billed account keys appear on the customer master.
Audit-Grade Accuracy100 A+
- The bridge foots on its ownCR-01100
Checks that beginning plus movements equals ending, and that one period hands the next its ending balance.
- Customer detail matches the bridge endingCR-02100
Compares ending ARR added up from the customer file with the ending the bridge prints, period by period.
- Movements rebuild from the customer rowsCR-03100
Rebuilds new, expansion, contraction, churn, and reactivation from the customer rows and compares them with the movements the bridge prints.
- Product lines tie to billingCR-04100
Compares product-line dollars with billing dollars for the same account and month.
- The amount matches the status wordCR-05100
Flags a churned row that still has revenue, and a live row whose amount is zero.
- Statuses tell a legal story over timeCR-06100
Checks that the first status is new, that a reactivation follows a churn, and that revenue does not resume after churn without a reactivation.
- Headline KPIs can be reproducedCR-07100
Tries to reproduce each reported KPI from the customer file under a standard definition.
- The bridge and the KPI table agreeCR-08100
Derives churn and net retention from the bridge and compares them with the KPI table.
- Product and segment totals add upCR-09100
Adds product or segment summary rows and compares them with the summary total and with ending ARR.
- Duplicate dollars that break the tieCR-10100
Measures duplicate dollars whose removal would make the detail match the summary.
Cohort-Centric100 A+
- Customers have a start dateCO-01100
Measures how many accounts have a start or cohort date that can be read.
- The start date matches the first revenue monthCO-02100
Compares each account's start date with the first month it shows revenue.
- Too many customers share one start monthCO-03100
Measures the largest share of accounts that share one start month. A shared month is usually a loading pattern, not a real cohort.
- A returning customer kept the same keyCO-04100
Splits reactivations that kept the same account key from new keys whose name matches an account that churned recently.
- Contract end dates exist and fall after the startCO-05100
Measures how many accounts have an end date, and whether that end date falls on or after the start.
- Retention looks earned, not just unexpiredCO-06100
Flags a year where almost nobody left and no contracts end, which can make retention look better than the contracts support.
- A trailing year has a year of history behind itCO-07100
Asks whether a full year of history exists before the first period used in a trailing-twelve-month metric.
Multi-Dimensional78 B-
- The cuts a buyer expects are presentSG-01100
Counts how many of the useful tags — product, segment, region, owner, and the rest — exist on the master or the lines.
- Those tags actually cover the bookSG-0255
For each tag, measures how much of the latest book sits on accounts with a real value.
- A tag is a category, not free textSG-03100
Flags a tag whose values are mostly unique, or mostly one-off.
- The same idea is spelled one waySG-0480
Groups tag values that match once case and spacing are removed, and scores how many spellings each idea has.
- Parent accounts are usedSG-05100
Asks whether a parent field is present and whether any account points at a different parent.
- One owner does not hold the bookSG-0630
Measures the top owner's share of the latest book and the share with no owner.
- Tags stay stable over the yearSG-07Not checked
Would measure how often a tag changes for the same account across a year. The file stores one tag per account, not one per month, so this cannot be scored yet.
Anomalies100 A+
- One customer spikes for a month and revertsAN-01100
Finds one account whose book jumps for a single month and then returns to where it was.
- A customer drops to zero and comes back unmarkedAN-02100
Finds one account that goes to zero for a run of months and then returns, without a churn mark and a reactivation mark.
- One month moves the whole bookAN-03100
Flags a month whose change in total book is large against the file's own typical month, and splits that change by product, movement, and new versus existing accounts.
- A new product line copies a price the account already hadAN-04Not checked
Inside a month that moved the whole book, looks at accounts that gained a product and asks whether that product's price mirrors a product they already had.
- Amounts do not match the file's own formatAN-05100
Finds amounts whose decimal places, or whose round shape, differ from the pattern of the table they sit in, plus negative amounts.
- Duplicate rowsAN-06100
Counts duplicate billing rows, duplicate product rows, and duplicate master rows.
- The book sits in a few customersAN-07100
Measures the largest customer and the top customers as a share of the latest book, including inside each product.
- Prices did not move where an escalator was promisedAN-08100
Reports how many continuing accounts had an unchanged book between the last two year-ends. It is informational unless the definitions promise a price increase.
- A sentence in the talking points does not match the fileAN-09100
Tests quantified sentences in the talking points against figures the file can produce.
What this file says
The detail ties. Customer-level ARR matches the reported ARR exactly in every reported period. The ARR bridge also rebuilds from the customer rows under the monthly_sum convention, with nothing left unexplained. Headline KPIs reproduce from the customer file, and the bridge and the KPI table agree. Start dates, contract end dates and status sequences hold up, and the file shows no duplicates, one-month spikes or mass events. The grade is A (composite 93.4) at tier 3.
The gaps are in attribution and documentation, not in the arithmetic. Every account carries a product, so 0% of ARR is missing a product. But 20% of ARR has no owner: $2.3M across 48 accounts. Written definitions cover 5 of the 9 key metrics.
A buyer would ask these first:
- Who covers the $2.3M of ARR that has no assigned owner, and how is it managed today?
- One rep of 3 holds 28.7% of ARR. How is that book protected if the rep leaves?
- How are GRR, MRR, new and reactivation defined, since none of them is written down?
The two ownership questions keep the file at “not yet” for decisions. A diligence review would also ask for unit or price data, or payments data. Neither is in this upload.
What to do first
These are the changes that move the grade. Each check is named later in the report.
- Assign an owner to $2.3M of ARR. 48 active accounts have no rep, and the top rep holds 28.7% of ARR. The missing owners and the concentration in one rep come from the same accounts, so one round of assignments addresses both. The parent field is the least-covered tag, so fill it during the same pass. This moves Multi-Dimensional Insights toward B and clears the items holding the decision-ready view at “not yet.”
- Add a definitions tab. Write one line each for the terms the file does not define yet: MRR, GRR, new and reactivation. Keep the existing lines for ARR, NRR, churn, expansion and cohort. The written definitions include 5 of the 9 standard terms. Completing the set lets a reader reproduce the KPI table from written terms, and a diligence review will expect it.
- Normalize 2 tag fields. Segment and status each contain case or whitespace variants of the same value. One normalization pass removes them and moves Multi-Dimensional Insights up one band.
- Send the inputs a diligence review expects. Add unit or price data, or payments data, to the next upload. If you can, export tags as of each month so a buyer can see whether a customer’s segment changed over the year. You do not need to send anything extra for the test of whether a new product line copies a price the account already had. That test did not run because no month moved the whole book.
- Re-grade after each month-end close. A monthly re-grade catches broken ties, duplicates and status drift before they reach the board pack. It keeps Audit-Grade Accuracy where it is.
Where the grade comes from
Inputs: 2 file(s), 8 sheet(s), 17,447 rows. Hazards handled: none. Checks run: 39 of 41. The remaining 2 could not be checked; they are listed below.
- Unified, Finance-Approved Foundation: 87.3 (B+)
- Audit-Grade Accuracy: 100 (A+)
- Cohort-Centric Design: 100 (A+)
- Multi-Dimensional Insights: 77.5 (B-)
- Anomalies: 100 (A+)
Audit-Grade Accuracy, Cohort-Centric Design and Anomalies have nothing open. All of the lost points sit in ownership, tag coverage and tag spelling, and in written definitions.
Each check
Each item below is one part of the rubric. The heading says what was tested. The short code is the citation.
Unified, Finance-Approved Foundation
Bookings with no product or no owner
Unified, Finance-Approved Foundation. Cited as CP-05, owner.
This measures how much of the latest book has no product and how much has no owner.
In this file, every account has a product, so 0% of ARR is unassigned by product. The owner side does not hold: 48 accounts, or 20% of ARR, have no owner. Check score 30.
A buyer would ask: who is accountable for renewing and expanding these accounts?
Next step. Assign a product and an owner to the unassigned book before the next export.
The words in the definitions were written down
Unified, Finance-Approved Foundation. Cited as CP-07.
This looks for the standard terms in the definitions text. It does not test whether those words match the numbers.
In this file, the definitions include 5 of the 9 standard terms. MRR, GRR, new and reactivation are not defined. Check score 56.
A buyer would ask: under what definition is each headline figure calculated?
Next step. Write a short definition for each headline term the summary uses, in the same words the rubric expects.
Came through clean: Enough history to follow a customer (CP-01); Months where the whole book went quiet (CP-02); A customer goes quiet without a churn mark (CP-03); Revenue with no customer behind it (CP-04); Bookings with no product or no owner, product side (CP-05); The product file covers the same months as billing (CP-06); Billed customers appear on the customer list (CP-08).
Audit-Grade Accuracy
Came through clean: The bridge foots on its own (CR-01); Customer detail matches the bridge ending (CR-02); Movements rebuild from the customer rows (CR-03); Product lines tie to billing (CR-04); The amount matches the status word (CR-05); Statuses tell a legal story over time (CR-06); Headline KPIs can be reproduced (CR-07); The bridge and the KPI table agree (CR-08); Product and segment totals add up (CR-09); Duplicate dollars that break the tie (CR-10).
Cohort-Centric Design
Came through clean: Customers have a start date (CO-01); The start date matches the first revenue month (CO-02); Too many customers share one start month (CO-03); A returning customer kept the same key (CO-04); Contract end dates exist and fall after the start (CO-05); Retention looks earned, not just unexpired (CO-06); A trailing year has a year of history behind it (CO-07).
Multi-Dimensional Insights
One owner does not hold the book
Multi-Dimensional Insights. Cited as SG-06.
This measures the top owner’s share of the latest book and the share with no owner.
In this file, 3 reps carry the book. The top rep holds $3.2M, a 28.7% share. The unassigned accounts noted above sit outside any rep. Check score 30.
A buyer would ask: how much of the book depends on one relationship, and how much has none?
Next step. Reassign concentrated accounts and fill the unassigned ones so the book is not one rep’s.
Those tags actually cover the book
Multi-Dimensional Insights. Cited as SG-02.
For each tag, this measures how much of the latest book sits on accounts with a real value.
In this file, the 6 tags cover 80% of the book on average. Parent is the least-covered field, and the rep field has the owner gap described above. Check score 55.
A buyer would ask: can the book be cut by parent customer and by owner, not only by product and region?
Next step. Fill the blank tags on the accounts that carry the book, starting with product and owner.
The same idea is spelled one way
Multi-Dimensional Insights. Cited as SG-04.
This groups tag values that match once case and spacing are removed, and scores how many spellings each idea has.
In this file, 2 fields, segment and status, contain more than one spelling of the same value. Check score 80.
A buyer would ask: does a segment cut count every account in that segment, or only the ones spelled one way?
Next step. Pick one spelling for each category and apply it across the file.
Came through clean: The cuts a buyer expects are present (SG-01); A tag is a category, not free text (SG-03); Parent accounts are used (SG-05).
Anomalies
Came through clean: One customer spikes for a month and reverts (AN-01); A customer drops to zero and comes back unmarked (AN-02); One month moves the whole book (AN-03); Amounts do not match the file’s own format (AN-05); Duplicate rows (AN-06); The book sits in a few customers (AN-07); Prices did not move where an escalator was promised (AN-08); A sentence in the talking points does not match the file (AN-09).
What we could not check
- A new product line copies a price the account already had (AN-04): no month moved the whole book. This test only runs inside such a month, and this file has none.
- Tags stay stable over the year (SG-07): tags are not tracked month by month. The file stores one tag per account rather than one per month, so changes in segment over time cannot be seen yet.
How this was graded
Weights: Unified, Finance-Approved Foundation 25%, Audit-Grade Accuracy 30%, Cohort-Centric Design 15%, Multi-Dimensional Insights 15%, Anomalies 15%. Bands: A ≥ 90, B ≥ 75, C ≥ 60, D ≥ 45. Bridge convention detected: monthly_sum. Rules version caeb8e512330. Readiness views:
- Decision-ready: not yet. The owner gaps are current.
- Diligence-ready: no. The same owner gaps apply, and unit or price data, or payments data, is missing.
- AI-ready: yes.
Next step
The Strategic Revenue Intelligence Assessment walks through these findings with a FinQore analyst. It also shows what a decision-ready and diligence-ready cube looks like for your business. Your files are retained in FinQore infrastructure for the stated retention period and deleted on request.