Make the assumptions
visible.

Policy: inputs describe the same recurring-revenue measure and period. GRR excludes expansion and new customers. NRR includes expansion from opening customers, excluding new customers. With zero opening ARR, retention is undefined.

Policy: the result is contribution before any excluded business overhead, interest and tax. Supplier usage, support or other costs must be included in an input if relevant. This is not a cash-flow model or an accounting revenue-recognition determination.

Policy: the result is the number of whole deployments that fit within the remaining hours. It assumes suitably skilled people are available. A shared-hour total does not prove specialist availability, calendar fit or the reliability of the effort estimate.

Policy: after-consultant contribution and the amount after all stated costs are management calculations, not automatically net profit. Break-even is for these included costs only. It does not establish demand, collection, tax, unallocated overhead or guaranteed billable utilisation.

Policy: this illustrative rebate is paid a stated number of calendar days after the sale quarter ends, provided its condition is met. Scheduled payment is not guaranteed collection. Front-end spread is not cash in hand unless the customer has paid. Actual rebates may use a different base, approval, acceptance event or payment schedule.

Policy: price concession is a reduction in vendor revenue; AE commission is a separate expense in this comparison. Their sum is not accounting cost of goods or the complete cost of a route. The same entered service-delivery cost is deducted in both routes. Contribution here is after that cost and AE cash commission, before other selling, partner-management, support, marketplace, overhead and tax costs. Acquisition savings and accounting-policy differences are not modelled. Credit does not give anyone ownership of a customer.