Sales / Finance
Bookings vs Billings vs Revenue
Three different moments in one deal, the signature, the invoice, and the delivery, each of which some team calls "the sale."
The fork, why two teams get different numbers
The disagreement is which EVENT counts.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: ASC 606 (US GAAP) / IFRS 15 revenue recognition · CRM/RevOps convention