saas-metricslisted

# SaaS metrics Two failure modes dominate SaaS reporting, and this skill exists to prevent both: 1. **Undefined metrics.** Two teams compute "churn" differently, both are defensible, and the board sees a number nobody can reproduce. Every metric here gets one written definition. 2. **The ARR–revenue gap treated as a mystery.** Dashboard ARR pulls MRR from the billing system; the income statement reports revenue recognized under ASC 606. They will not match, **by design**. A board-ready dashboard *reconciles* them. One that hides the gap is not board-ready. Load `tie-out` first — every metric reported must tie to a closed GL figure or state that it cannot. --- ## The ARR ↔ GL revenue reconciliation This is the most important section in the skill. Run it every period. ``` ARR (billing system, point-in-time, annualized contract value) ÷ 12 -> implied monthly - contracts billed but not yet started (ARR counts them; revenue does not) - contracts ended but still in the snapshot (timing of the ARR cut) +/- ramp deals (ARR at full rate; revenue recognized on the ramp) +/- multi-element allocation (ASC 606 reallocates across obligations) - non-recurring components (services, setup, usage overage - in revenue, not ARR) +/- FX (ARR at spot or plan rate; revenue at recognition rate) = expected monthly recurring revenu