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verification/answer-key-2020-2029.md

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+# Answer key: GameTide 2020 to 2029
+
+Year-end values (December) and yearly totals of the headline metrics, from `warehouse_metrics_monthly`. Each metric's definition is in `warehouse_metric_definitions` (and `metric_definitions.csv` in the verification package). Monthly values, segment splits and every other metric are in the table itself; the warehouse snapshots (`warehouse_arr_by_customer_month`, `warehouse_ar_aging_monthly`, `warehouse_deferred_revenue_monthly`, `warehouse_pipeline_monthly`, `warehouse_headcount_monthly`) are the answer key for rebuilding each one from the raw system files.
+
+| Metric | Definition | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 |
+| :- | :- | -: | -: | -: | -: | -: | -: | -: | -: | -: | -: |
+| ARR | M01 | $0 | $1.95M | $6.65M | $12.19M | $15.50M | $16.13M | $20.54M | $24.31M | $28.09M | $33.76M |
+| CARR | M03 | $0 | $2.01M | $6.96M | $12.76M | $16.00M | $17.05M | $21.26M | $24.90M | $29.27M | $33.93M |
+| Active customers | M04 | 0 | 77 | 218 | 354 | 412 | 401 | 468 | 531 | 558 | 625 |
+| Net revenue retention | M13 |  |  | 101.6% | 109.3% | 104.7% | 91.0% | 104.1% | 107.6% | 104.6% | 106.6% |
+| Gross revenue retention | M14 |  |  | 89.5% | 94.1% | 91.3% | 82.4% | 91.0% | 93.2% | 92.4% | 95.0% |
+| Logo churn | M15 |  |  | 15.6% | 15.1% | 12.7% | 16.5% | 11.0% | 9.2% | 10.7% | 8.8% |
+| RPO | M32 | $0 | $2.23M | $9.06M | $14.73M | $16.74M | $19.32M | $23.98M | $28.07M | $32.28M | $34.09M |
+| Current RPO | M33 | $0 | $1.33M | $5.44M | $9.63M | $11.46M | $12.78M | $15.15M | $18.30M | $21.31M | $23.00M |
+| Deferred revenue | M30 | $0 | $588,918 | $2.02M | $3.83M | $4.89M | $5.16M | $6.91M | $8.21M | $9.53M | $11.24M |
+| Gross margin (trailing 12 months) | M35 |  | 68.6% | 61.8% | 68.1% | 72.7% | 72.7% | 74.3% | 73.7% | 73.8% | 75.0% |
+| Operating margin (trailing 12 months) | M36 |  | -168.6% | -90.4% | -43.3% | -15.0% | -19.1% | -7.3% | 0.9% | 6.6% | 9.8% |
+| Rule of 40 | M41 |  | -168.6% | 150.3% | 40.1% | 12.2% | -15.1% | 20.0% | 19.3% | 22.2% | 29.9% |
+| Revenue per employee (trailing 12 months) | M37 |  | $64,708 | $110,295 | $152,319 | $193,711 | $190,953 | $226,226 | $250,284 | $266,685 | $290,425 |
+| CAC (trailing 12 months) | M38 |  | $10,457 | $17,506 | $30,458 | $64,792 | $124,327 | $71,576 | $79,625 | $109,158 | $100,503 |
+| CAC payback (months) | M39 |  | 7.6 | 10.8 | 15.2 | 22.7 | 36.1 | 22.0 | 28.9 | 27.5 | 26.8 |
+| LTV | M40 |  |  | $120,986 | $155,013 | $215,065 | $177,199 | $297,045 | $367,102 | $346,121 | $461,249 |
+| Burn multiple (trailing 12 months) | M42 |  | 0.78x | 0.78x | 0.45x | 0.32x | 4.29x | 0.15x |  |  |  |
+| Win rate (trailing 12 months) | M44 | 0.0% | 23.6% | 24.5% | 24.6% | 25.7% | 20.8% | 25.2% | 26.0% | 23.9% | 25.5% |
+| Sales cycle (median days) | M45 |  | 44.0 | 48.0 | 49.0 | 44.5 | 41.0 | 45.5 | 45.0 | 36.0 | 42.5 |
+| Pipeline coverage | M51 |  | 6.14x | 3.21x | 1.58x | 2.26x | 4.89x | 1.30x | 3.09x | 4.47x | 3.78x |
+| DSO | M52 |  | 38.3 | 44.0 | 37.1 | 34.1 | 33.0 | 36.7 | 32.5 | 36.4 | 32.8 |
+| Usage run-rate | M34 | $0 | $0 | $0 | $66,272 | $81,809 | $135,622 | $185,535 | $247,579 | $306,004 | $331,942 |
+| New ARR (year) | M05 | $0 | $1.93M | $4.57M | $4.72M | $2.66M | $1.78M | $3.12M | $2.07M | $2.52M | $3.69M |
+| Expansion ARR (year) | M06 | $0 | $26,866 | $374,939 | $1.35M | $1.87M | $1.63M | $2.56M | $2.83M | $3.09M | $3.40M |
+| Contraction ARR (year) | M08 | $0 | $0 | $-43,205 | $-133,093 | $-211,574 | $-506,962 | $-360,715 | $-413,148 | $-358,735 | $-457,445 |
+| Churn ARR (year) | M09 | $0 | $-4,518 | $-208,420 | $-414,679 | $-1.00M | $-2.29M | $-1.47M | $-1.30M | $-1.80M | $-1.30M |
+| Gross new ARR (year) | M11 | $0 | $1.96M | $4.95M | $6.09M | $4.54M | $3.43M | $6.24M | $5.49M | $5.94M | $7.43M |
+| Net new ARR (year) | M12 | $0 | $1.95M | $4.70M | $5.54M | $3.31M | $626,580 | $4.41M | $3.77M | $3.78M | $5.67M |
+| New logos (year) | M17 | 0 | 81 | 158 | 172 | 96 | 60 | 108 | 109 | 87 | 118 |
+| Bookings (new and expansion ARR) (year) | M20 | $0 | $2.04M | $5.00M | $5.58M | $3.09M | $2.75M | $4.74M | $3.43M | $4.30M | $5.35M |
+| Billings (year) | M21 | $0 | $1.71M | $6.21M | $12.68M | $17.13M | $18.46M | $23.20M | $27.07M | $31.39M | $37.41M |
+| Total revenue (year) | M29 | $0 | $1.12M | $4.78M | $10.88M | $16.08M | $18.19M | $21.43M | $25.76M | $30.09M | $35.70M |
+| Subscription revenue (year) | M22 | $0 | $966,266 | $4.10M | $9.43M | $14.21M | $15.98M | $18.41M | $22.30M | $26.22M | $31.04M |
+| Implementation revenue (year) | M24 | $0 | $97,454 | $306,028 | $445,080 | $343,005 | $292,849 | $414,441 | $315,415 | $288,088 | $364,945 |
+| Hardware revenue (year) | M28 | $0 | $0 | $115,675 | $292,050 | $473,600 | $571,450 | $1.20M | $1.37M | $1.53M | $1.92M |

verification/assumptions-audit-2026-10-20.md

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+# Assumptions audit: 2026-10-20
+
+Every assumption in `docs/assumptions.md` and every story event (E1 to E41) was checked against the engine code and the 2020 to 2029 build. The question for each was: is it built, and does the data match the stated value? Five reviewers covered the sections in parallel. Claude re-checked the most serious findings in the code before this summary was written.
+
+Already decided before the audit (in the decisions log, fixes 1 to 6): founder pay, promotion pay, on-target commission, gross margin, module swaps, suspension and the convenience flag. Six contract features (C1 month-to-month, C4, C5, C6, C7, C16) are deferred to v1.1.
+
+## Group 1. Bugs: the numbers are wrong, and the fix is contained
+
+| ID | Finding | Impact |
+| :- | :- | :- |
+| L1, E2 | The budget's base-year rule compares against 2020, not 2024 (`ops_systems.py:282`). Budgets 2023, 2024 and 2029 equal the prior year's actuals with no growth, and the 2024 budget sits 33% under revenue, so E2 shows overspend instead of underspend | Plan and variance data |
+| I11 | The agency share is doubled in code (`finance.py:1153`): 54% of eligible hires use an agency, not 20% | P&L (6080) |
+| J11, J12 | Only the 70% card share of travel is posted (`finance.py:1421`); the other 30% (expense reports) is never booked | P&L (6310, 6320), about $100K to $200K a year |
+| J13 | Bills are paid on the first payment day on or after the due date, so nearly all are paid 1 to 6 days late | AP aging, DPO, cash timing |
+| A6 | Nine payroll check dates fall on federal holidays (fixed 14-day step) | Payroll and bank dates |
+| I6, I9 | Recruiting requisitions are dated back from the hire's start date, so 87% open before the departing employee leaves | Recruiting history |
+| G11, G9 | Write-offs are about 1/25 of the stated 0.5% of revenue: only failed card payments are ever written off | Bad debt, AR, cash (small) |
+| N15 | Implementation escalations happen but are not written to `warehouse_events` | Event table |
+| Rule 8 | Values hard-coded in the engine instead of settings: K2 video hours, K8 NPS targets, L1 plan rates and 2024 budget, extra positions, club fold rate. No customer NPS survey in 2029 | Credibility |
+
+## Group 2. Behavior differs from the stated value (plausible data, but the document says otherwise)
+
+| ID | Stated | Data |
+| :- | :- | :- |
+| D1, E19 | NRR 107% in 2026 (E19: above 105%) | 98.9% (2025 91.9% against 95%) |
+| I4 | Voluntary attrition: sales 20%, customer-facing 15% | Sales 46%, customer-facing 24% (key-employee resignations N7 and E31 add to the base rate) |
+| Q17, Q21 | Quota medians $700K (2024) to $410K (2028); tenured attainment about 95% | Quota medians $775K to $850K; attainment 39% to 79% in most years (reviewer's join; to be confirmed) |
+| E11 | Bookings 10%, 20% and 25% below budget in Q2, Q3 and Q4 2025 | 64%, 2% and 44% (partly the budget bug) |
+| B6 to B10 | Segment churn within ±2 points | Misses ±2 in most years for small segments (accepted in the review as small-sample noise) |
+| D3 | Colleges drop a sport 6% a year | 14% to 19% |
+| D9 | 20% of teams add seats a year, before their season | 6% to 11%, spread evenly |
+| D6 | Professional to Elite 3% a year | 0.1% to 1.5% (an eligibility limit in code is not in the document) |
+| C1, C2 | Pro 1-year 40%, college 2-year 25%, districts 60% semiannual billing | 47%, 19%, 73% |
+| B14 | North Carolina 3% to 5% of customers; every state by 2024 | 7.8%; Rhode Island and DC missing in 2024 |
+| B19 | Non-payment 5% of churn reasons | 0% (non-payment exits are labeled "Team or club folded") |
+| Q11, Q15 | Partner-sourced 10% of deals | 21% of won deals (conference referrals relabeled) |
+| Q12 | Funnel 35% / 40% / 70% | 44.5% / 22.5% / 100% (overall rate right) |
+| Q6 | 35% of quarter's deals in the last two weeks | 27% |
+| Q33 | First-week commit about 40% to 110% of final | Median 43%, often near zero |
+| F5 | About 25,000 web sessions a month in 2024 | 38,700 (paid clicks added on top) |
+| N catalog | Per-customer and per-invoice rates | Most minor events 5 to 25 times rarer than stated; N21 in 2025 about 7 times normal, not double |
+| E5 | 2024 audit commission adjustment about $130K | $169K |
+| H3 | 20% of implementations late | 8% |
+
+## Group 3. Described but not built
+
+Q5 pipeline coverage target; Q8 stale-deal closeout; Q19 SDR ramp; Q20 CSM ramp and its renewal risk; Q24 lost rep capacity shows in bookings; Q1 forecast-category overrides; I7 general promotions (only team leads exist); I8 transfers; I22 engineer exits delay go-live; C11 contract start delays; C13 late renewals inside the 60-day grace; G7 card disputes; G8 district short-pays; G9 small residual write-offs; G5 ACH through Stripe; H12 conference deposits; N10 customer acquisitions; N5 dispute credit memos; N1 and N2 health and usage effects; J10 legal spikes; L4 churn, expansion and new-logo planning drivers; A5 time zone handling.
+
+## Group 4. Document text out of date (data is right; the text needs updating)
+
+H2 implementation hours (6, 20+4, 60 in the engine); H9 opening inventory January 2024 (about $37K, not $350K); I16 first paid payroll April 3, 2020, and 27 pay dates in 2027; J9 audit fees grow 4% a year; I21 2029 strike $2.20; I19 employee 401(k) deferral and premium settings; J16 dues scaled to 2024; E18 event text; E33 first revenue February 2021; E23 Q4 2027 margin 4.5%; D12 line-level price decrease counts by year; B5 segment counts.
+
+## Confirmed as built and matching
+
+Everything else, including the founding and funding, customers and ARR waypoints, reactivations, conference and district events, price uplift and escalators, renewal opportunities, co-terming, tier downgrades, commissions, quotes, activities, forecasts, bonuses, merit, benefits, employer taxes, equity, rent, insurance, royalties, sales tax, Stripe fees and payouts, hosting, support volume and service levels, health scores, the treasury and credit facility, reforecasts, system adoption dates and 39 of the 41 headline events.

verification/assumptions.md

@@ -0,0 +1,468 @@
+# GameTide: assumptions
+
+Every number the engine uses that is not a hard fact, each with its value, the reason, who set it, and the test that proves the engine followed it. Published in full with every snapshot.
+
+**How to read this document**
+
+- **ID:** a stable code. The engine's settings use the same IDs, and the events table and test report refer to them.
+- **Source:** **R** = Ritesh's decision. **C** = Claude's judgment from general knowledge (Ritesh to verify). **D** = derived from other assumptions. **P** = set by a policy in `policies.md`. **S** = set by a story bible event (E1 to E41).
+- **Check:** what the acceptance tests verify. Default tolerance is in T1 unless a row says otherwise.
+- **Years:** values apply to all years unless a row gives values by year. The data runs from the founding (January 2020) to December 2029; the scale-up years 2024 to 2028 are the most detailed part of the story. Events in the story bible change some values for a period; those changes are listed under the event (section O).
+- **Illustrative:** prices, rates, salaries and costs are illustrative for a fictional company. Tax rates are simplified and not tax advice.
+
+**Status:** Phase A step 5, written by Claude under Ritesh's delegation (2026-10-16). In Phase B the first build step converts this document into the engine's settings file; from then on this document is generated from that file so the two never differ.
+
+## A. Run settings and calendar
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| A1 | History start | January 1, 2020. GameTide is founded January 6, 2020; the founders join the payroll when the pre-seed closes (March 2020); the first customers sign in January 2021 | R (Ritesh, 2026-10-19: build from the founding) | First transaction date |
+| A2 | Generated data end | December 31, 2029 (ten years: 2020 to 2029). Deals that would close in the first half of 2030 but are already open by then are generated too (new business planned with 2029's settings; expansions mirroring those open a year earlier), so the final months carry a normal open pipeline; they stay open in every file | R (Ritesh, 2026-10-19: the full ten years) | Last generated date |
+| A3 | Reporting date | Each month's results are reported about the 15th of the following month (for example December on January 15); a month's folder holds the entries available by that date, and `RELEASE_DATE` in the accounting periods file records it. All 120 months are released to users at once | R (Ritesh, 2026-10-19: release the full data at once, in monthly files) | Period table; month folders |
+| A4 | Fiscal year | January to December; calendar quarters | R | Period table |
+| A5 | Time zone | **Partly modeled in v1.0:** time zone handling is not modeled (deferred to v1.1). America/New_York (headquarters) | D from headquarters | All local timestamps |
+| A6 | Business days | Monday to Friday excluding US federal holidays. Changed in the final v1.0 build (2026-10-21): a scheduled payday on a federal holiday is paid the business day before; the pay period still follows the 14-day schedule | C: standard US calendar | No bank or payroll dates on holidays |
+| A7 | Currency and money | USD only; integer cents; final period absorbs rounding | R | Every amount is whole cents; schedules sum exactly |
+| A8 | Seeds | Master seed plus module, entity and period | R | Identical rebuild from the same seed |
+| A9 | Month-end close | Books closed for a month on business day 8 of the next month; business day 5 from July 2027 (E22) | C: typical for this size; verified by Ritesh 2026-10-20 | Close date on each period |
+
+## B. Customers and segments
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| B1 | Active customers on January 1, 2024 | About 350 (profile: small clubs and academies 110; single high schools 105; districts 25; colleges 85; pro and elite clubs 25). Built from the 2021 to 2023 sales, not set directly: this build has 354 (96, 99, 35, 94 and 30), with more colleges and pro clubs than the profile because they adopted first | R (count); D (mix) | Total within ±5% (START-01) |
+| B2 | Average ARR on January 1, 2024 | Profile $6K; $12K; $45K; $70K; $120K (same order as B1), about $34K across the book. This build: $7.2K; $14.6K; $42K; $64K; $87K, about $34.4K | R (profile); D (built) | Average across the book within ±10% (START-02) |
+| B3 | Year-end active customers | 2021 about 80; 2022 about 220; 2023 about 365; 2024 about 400; 2025 about 390; 2026 about 450; 2027 about 510; 2028 about 560; 2029 about 610 | R (arc); 2021 to 2023 and 2029 C | Within ±5% |
+| B4 | Year-end ARR | 2021 about $2.0M; 2022 about $6.5M; 2023 about $12.1M; 2024 about $15M; 2025 about $16.5M; 2026 about $20M; 2027 about $24M; 2028 about $28M; 2029 about $32.6M | R (arc and lifecycle model) | Within ±5% |
+| B5 | New logos per year | 2021: 25 clubs, 20 high schools, 5 districts, 26 colleges, 7 pro (83). 2022: 48, 38, 12, 44, 12 (154). 2023: 52, 44, 16, 38, 13 (163). 2024: 45, 25, 4, 18, 6 (98). 2025: 25, 12, 2, 12, 4 (55). 2026: 35, 15, 3, 22, 20 (95). 2027: 40, 45 (40 through the state association, E21), 3, 12, 6 (106). 2028: 40, 25, 4, 18, 8 (95). 2029: 45, 30, 5, 20, 9 (109). This build (won new-business deals by close date, same order): 2021: 29, 18, 6, 25, 3 (81). 2022: 51, 42, 14, 36, 15 (158). 2023: 54, 47, 16, 41, 14 (172). 2024: 38, 29, 5, 16, 8 (96). 2025: 23, 16, 3, 11, 7 (60). 2026: 37, 18, 8, 25, 20 (108). 2027: 39, 47, 3, 14, 6 (109). 2028: 38, 25, 3, 14, 7 (87). 2029: 45, 31, 6, 24, 12 (118); the totals are within 10% of the first plan above in every year except 2026 (108 against 95). Colleges and pro clubs adopt first (E33); schools follow with pandemic relief funds (E34). Changed in the final v1.0 build (2026-10-21): after the attrition fix, new logos are 48, 38, 12, 38, 11 (2022); 38, 25, 4, 15, 6 (2024); 18, 12, 2, 12, 4 (2025); 28, 15, 3, 22, 20 (2026); 32, 45, 3, 12, 6 (2027); 34, 25, 4, 18, 8 (2028); 36, 30, 5, 20, 9 (2029), fewer small clubs so the customer count stays on B3 | D: sized so B3 and B4 hold after churn and expansion; 2021 to 2023 and 2029 C | Within ±10% by year |
+| B6 | Annual logo churn, small clubs | 35% in 2021 and 2022, 30% in 2023 (product-market fit), 25% from 2024. In this build (December of each year, 2022 to 2029): 26%, 38%, 30%, 29%, 19%, 20%, 20% and 17%, below the plan in 2022, above it in 2023 to 2025 and below it from 2026 | C: cheap to leave, clubs fold and change coaches; verified by Ritesh 2026-10-20; aligned to the data 2026-10-20 | ±2 points for small clubs and high schools; small segments vary more |
+| B7 | Annual logo churn, single high schools | 2021 and 2022 15%; 2023 12.5%; 2024 10%; 2025 18%; 2026 13%; 2027 11%; 2028 and 2029 10%. In this build (December of each year, 2022 to 2029): 12%, 7%, 7%, 19%, 10%, 7%, 11% and 10%, within 2 points of the plan in 2025, 2028 and 2029 | C, S (E6, E14); verified by Ritesh 2026-10-20; aligned to the data 2026-10-20 | ±2 points for small clubs and high schools; small segments vary more |
+| B8 | Annual logo churn, districts | 9% in 2021 and 2022, 7.5% in 2023, 6% from 2024. In this build (December of each year, 2022 to 2029): 0%, 0%, 6%, 5%, 10%, 0%, 11% and 4% (35 to 49 districts from 2023, so one exit moves the rate 2 to 3 points); about 6% on average from 2025, on the plan | C: many teams, painful to switch; verified by Ritesh 2026-10-20; aligned to the data 2026-10-20 | ±2 points for small clubs and high schools; small segments vary more |
+| B9 | Annual logo churn, colleges | 2021 and 2022 12%; 2023 10%; 2024 8%; 2025 10% (E8, E10); 2026 7%; 2027 7%; 2028 and 2029 8%. In this build (December of each year, 2022 to 2029): 13%, 5%, 6%, 9%, 7%, 7%, 6% and 4%, within 2 points of the plan in 2022 and 2024 to 2028 | C, S; verified by Ritesh 2026-10-20; aligned to the data 2026-10-20 | ±2 points for small clubs and high schools; small segments vary more |
+| B10 | Annual logo churn, pro and elite clubs | 7.5% in 2021 and 2022, 6.25% in 2023, 5% from 2024. In this build (December of each year, 2022 to 2029): 0%, 0%, 3%, 5%, 7%, 3%, 2% and 3%, about 4% on average from 2024 (a small segment, so the rate moves in steps) | C: high switching cost, Elite support; verified by Ritesh 2026-10-20; aligned to the data 2026-10-20 | ±2 points for small clubs and high schools; small segments vary more |
+| B11 | Reactivations | About 2 in 2023; about 3 a year in 2024 and 2025; about 15 in 2026 (E16); about 6 in 2027, 4 in 2028 and 4 in 2029 | C, S; verified by Ritesh 2026-10-20 | Within ±3 a year |
+| B12 | Schools per district | 3 to 10, average 6 | C; verified by Ritesh 2026-10-20 | Child account counts |
+| B13 | Teams per college | See sports licensed (B16); the conference has 12 member schools (E4) | R, S | Child accounts and lines |
+| B14 | Customer location | States weighted by population; at least one customer in each of the 50 states and DC by end of 2024; North Carolina about 4% (home-state presence). In this build North Carolina is about 7.8% of customers, and Hawaii, Rhode Island and DC have no customer at the end of 2024 | C; aligned to the data 2026-10-20 | Every state present; NC share 3 to 5% |
+| B15 | Sales regions | Northeast, Southeast, Central, West; states assigned by standard US region | C; verified by Ritesh 2026-10-20 | Each account has one region |
+| B16 | Lead sport and sports licensed | As agreed in the company profile (sport mix table) | R | Shares within ±5 points; sports per customer within ±0.3 |
+| B17 | Tax-exempt buyers | All schools, districts and colleges; about 30% of small clubs (nonprofit youth clubs); no pro clubs | C; verified by Ritesh 2026-10-20 | Exemption certificate exists for every exempt customer |
+| B18 | Customer naming | Invented names: place-style word plus school or club noun plus a nickname; never a real team, school, conference or athlete; duplicates checked | R | Name list screened against a blocklist of real names |
+| B19 | Reasons for reductions | Shared list for churn, decommissions, downgrades and seat reductions: budget or program cut; switched to competitor; low usage or no value; coach or champion left; price; non-payment; team or club folded; consolidation (merge). Churn mix: competitor 25%, budget or program cut 20%, low usage 20%, coach or champion left 15%, price 10%, non-payment 5%, team or club folded 5%. In this build the churn mix is competitor 21%, budget or program cut 19%, low usage 25%, coach or champion left 17%, price 8%, non-payment 0.3%, team or club folded 8% and security concern 2%: every share is within the ±5 point check, so the mix matches the plan in the final build. Decommission mix: budget or program cut 35%, low usage 30%, coach left 20%, sport program cut 15%. Price and competitor rise in 2025 (E6) | C (Ritesh asked for reasons); aligned to the data 2026-10-20 | Every reduction has a reason; mix within ±5 points |
+| B20 | New-logo first-year ARR | Small clubs about $4.5K; high schools $9K; districts $28K; colleges $38K; pro $65K, times a deal-size index set each January 1 so the year's plan closes the gap to the B4 waypoint at the planned NRR (D1), within 0.9 to 1.9. The first year (2021) has no December deals carried in, so its plan is grossed up by 12%. Indices in this build: 2021 1.21, 2022 1.37, 2023 1.48, 2024 0.92, 2025 1.82, 2026 1.06, 2027 1.41, 2028 1.58, 2029 1.52 (later deals include the newer modules and the 3% list increases). Changed in the final v1.0 build (2026-10-21): a planning factor trims the year's new-business plan where realized wins run ahead of it: 0.92 in 2022 and 0.80 in 2029 (with fewer sales departures, fewer deals are lost when their rep leaves) | D (land small and expand; sized in Phase B so B3 and B4 hold) | New ARR by year |
+
+## C. Contracts and subscriptions
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| C1 | Contract term mix | **Not modeled in v1.0 for small clubs: all small club contracts are 1-year (month-to-month deferred to v1.1).** Small clubs: 1-year 90%, month-to-month 10%. High schools: 1-year 85%, 2-year 15%. Districts: 1-year 50%, 3-year 50%. Colleges: 1-year 55%, 2-year 25%, 3-year 20%. Pro: 1-year 40%, 2-year 30%, 3-year 30%. In this build pro 1-year contracts are 43% and college 2-year contracts 25%, within ±5 points, so these shares match the plan in the final build; pro 2-year contracts are 23% against the planned 30%, outside the check | C: larger buyers lock in longer terms; aligned to the data 2026-10-20 | Term shares within ±5 points |
+| C2 | Billing frequency | Per policy 11: small clubs monthly by card (annual prepay offered from 2026, E30); high schools annual upfront; colleges 70% in two installments (July and January, or at the start and the sixth month of the contract year) and 30% annual upfront; districts 60% in two installments and 40% annual; pro annual (70%) or quarterly (30%); multi-year billed by contract year. In this build about 58% of district contracts bill in two installments, within 5 points of the plan, so it matches the plan in the final build | P, C (installments set in Phase B so the spring cash low holds the covenant); aligned to the data 2026-10-20 | Invoice cadence matches each line |
+| C3 | Annual escalator on multi-year | 5% a year from year 2 | R (price book) | Price schedule per line |
+| C4 | Ramp deals | **Not modeled in v1.0 (deferred to v1.1).** About 10% of multi-year college and pro contracts start lower and step up (for example 70%, 85%, 100%) | C | CARR exceeds ARR on these lines |
+| C5 | Free months | **Not modeled in v1.0 (deferred to v1.1).** About 5% of new contracts get 1 to 2 free months at the start | C | Free-period flag and dates |
+| C6 | Seasonal licenses | **Not modeled in v1.0 (deferred to v1.1).** About 15% of small club contracts cover named seasons only; ARR counted at the annualized committed rate | C, P | Seasonal flag; churn grace from next season start |
+| C7 | Pauses | **Not modeled in v1.0 (deferred to v1.1).** About 5% of small clubs pause 1 to 3 months in summer | C, P | Paused flag; ARR unchanged; active ARR lower |
+| C8 | Termination for convenience | About 5% of college and pro contracts; about 20% of public school contracts (non-appropriation). Changed in the final v1.0 build (2026-10-21): the flag is set on each contract (`Termination_for_Convenience__c`), drawn on its own stream; no contract ends early through it in v1.0 (C16) | P | Flag; accounting term shortened where substantive |
+| C9 | Contract start alignment | School and college contracts start July 1 or the first of a sport's season; clubs start on signing; pro on the first of a month. In this build clubs start on the 1st of the month after signing (about 12 days later) | C; aligned to the data 2026-10-20 | Start dates cluster as described |
+| C10 | Signed but not started | About 60% of school deals signed March to June start July 1; these count in CARR, not ARR, until start | C, P; verified by Ritesh 2026-10-20 | CARR minus ARR spikes in Q2 and clears July 1 |
+| C11 | Start date delays | **Not modeled in v1.0 (deferred to v1.1).** About 10% of signed contracts have their start pushed 30 to 90 days (customer not ready, hardware not installed, implementation behind); 25% of these push twice | C (Ritesh's list) | Start date changes recorded in contract history; CARR to ARR conversion lags |
+| C12 | Renewal opportunity created | 120 days before contract end | C; verified by Ritesh 2026-10-20 | Every expiring contract has a renewal opportunity |
+| C13 | Late renewal grace | **Partly modeled in v1.0:** late renewals inside the 60-day grace are not modeled (deferred to v1.1). 60 days; return within 90 days is a late renewal, later is a reactivation | P | Churn dates follow policy 9 |
+| C14 | Co-terming | Mid-term adds on multi-year contracts are co-termed to the main contract end date | C; verified by Ritesh 2026-10-20 | Add-on lines end on the main end date |
+| C15 | Auto-renew | **Not modeled in v1.0 (deferred to v1.1, with C1).** Month-to-month club contracts auto-renew; all others need a signed renewal | C | Renewal records |
+| C16 | Early terminations | **Not modeled in v1.0 (deferred to v1.1); contracts end early only through non-payment (C17).** About 2% of contracts a year end before term: termination for convenience or non-appropriation (about 60%, mostly public schools), club or team folded (30%), negotiated exit (10%) | C, P (policy 25) | Termination type and credit memos |
+| C17 | Non-payment terminations | Suspended at 90 days past due, terminated at 120 days (policy 25). Changed in the final v1.0 build (2026-10-21): suspension is built: a customer with an invoice open more than 90 days past due shows `Suspended_Date__c` on its active contracts and its ARR in `suspended_arr`, until it pays; ARR itself is unchanged. About half of suspended customers pay and are restored. About 3% of small clubs and 0.5% of other customers a year reach termination | C, P | Suspension and termination dates; write-offs against the allowance |
+
+## D. Expansion, contraction, swaps and sports
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| D1 | Expansion ARR as share of opening ARR | 2022 about 15%; 2023 about 20%; 2024 about 15%; 2025 about 11%; 2026 about 17%; 2027 about 16%; 2028 about 14%; 2029 about 12%. Realized NRR in this build: 91.0% in 2025 (planned 95%) and 104.1% in 2026 (planned 107%; outside the ±2 point check and slightly under the 105% of E19) | D: makes B4 hold; planned NRR 100% (2022), 107% (2023), 105% (2024), 95% (2025, the plan's view after the price increase; the lifecycle model has 98%), 107% (2026 and 2027), 104% (2028), 103% (2029). In the engine an expansion intensity per year (1.2, 1.22, 2.05, 2.05, 1.5, 2.3, 1.98, 1.4 and 1.2 for 2021 to 2029 in settings D1) scales the add and upgrade rates in D2, D4, D6 and D9 so these shares hold; aligned to the data 2026-10-20 | NRR within ±2 points |
+| D2 | Add a sport (cross-sell) | **Partly modeled in v1.0:** pro clubs never add a sport (deferred to v1.1). Per year: high schools 12% add one sport; districts 25%; colleges 35% add one or more; clubs and pro 3% | C (Ritesh's list) | Cross-sell movements by segment |
+| D3 | Drop a sport (decommission) | Per year: high schools 5%; districts 8%; colleges 6% drop one sport while staying a customer; higher after a coach leaves (N2). In this build colleges drop a sport at 12% to 19% a year (2024 to 2029) | C (Ritesh's list); aligned to the data 2026-10-20 | Decommission movements by segment |
+| D4 | Add a module | Per team per year: about 12% add a module at Essentials, 18% at Professional, 25% at Elite; most added at renewal, about a third mid-term | C; verified by Ritesh 2026-10-20 | Add-on movements |
+| D5 | Module adoption ceilings | **Partly modeled in v1.0:** ceilings are enforced only for the modules launched during the history (NIL, Athlete Load, Opponent Scouting AI); the others follow the add-module rates (deferred to v1.1). By end of 2026 share of eligible teams: Recruiting 35%; Advanced Analytics 25%; Team Operations 30%; Livestream 40%; Auto-Tagging 30%; Athletic Trainer 15%; League Stats Feed 20% (Professional and Elite only); NIL 30% of colleges (E7); Athlete Load 10% (from April 2026, E17); by end of 2028 Athlete Load 20% and Opponent Scouting AI 15% (Professional and Elite only, E24). In this build at end of 2026: Livestream 29%, Auto-Tagging 25%, Athletic Trainer 26%, League Stats Feed 29%; NIL 28% of colleges (within 5 points of the 30% plan); Athlete Load (9% at end of 2026) and Opponent Scouting AI (16% of Professional, bundle and Elite teams at end of 2028) on target | C; aligned to the data 2026-10-20 | Adoption within ±5 points |
+| D6 | Tier upgrade | Per team per year: Essentials to Professional 8%; Professional to Elite 3%. In this build the 3% applies only to pro clubs and to college football and basketball teams, so 0.2% to 0.7% of Professional teams a year move to Elite | C; verified by Ritesh 2026-10-20; aligned to the data 2026-10-20 | Tier upgrade movements |
+| D7 | Tier downgrade | Per team per year: Professional to Essentials 3% (high schools 10% in 2025, E6); Elite to Professional 2% | C, S; verified by Ritesh 2026-10-20 | Tier downgrade movements |
+| D8 | Product swaps | About 4% of teams a year swap one module for another on the same date. Common pairs: Advanced Analytics to Auto-Tagging; Recruiting and Scouting to NIL Tracking (colleges, from April 2025); Team Operations to Athletic Trainer. About 60% of swaps are net up, 25% net down, 15% flat. Changed in the final v1.0 build (2026-10-21): swaps are drawn among the teams that hold a swappable module, on their own stream, so about 4% of all teams a year swap where a pair exists. In this build there are 9 (2023), 17 (2024), 12 (2025), 9 (2026), 12 (2027), 16 (2028) and 15 (2029) module swaps a year, about 0.6% to 1.3% of teams, 30% net up and 70% net down (Advanced Analytics to Auto-Tagging 63, Recruiting and Scouting to NIL 26, Team Operations to Athletic Trainer 1); the Performance Bundle migration adds 431 (2027), 177 (2028) and 160 (2029) swaps (E20) | C (Ritesh's list), P | Product swap movements with old and new line on the same date |
+| D9 | Seat adds | About 20% of teams add a seat block each year, mostly in the month before their season. In this build 6% to 11% of teams add a seat block each year, spread evenly through the year rather than in the month before their season | C; verified by Ritesh 2026-10-20; aligned to the data 2026-10-20 | Seat add movements |
+| D10 | Seat reductions | About 10% of teams reduce seats at renewal | C; verified by Ritesh 2026-10-20 | Seat reduction movements |
+| D11 | Price decrease to save | 2024 and 2025: about 3% of renewals; 2026: about 12% of high school renewals (E14), 4% of others; 2027 and 2028: about 3%; 10 to 20% off. In this build save discounts reach about 2% to 4% of renewals a year (2024 to 2029) and about 8% of high school renewals in 2026 | C, S; verified by Ritesh 2026-10-20 | Price decrease movements |
+| D12 | Renewal price uplift | Renewals move to the current price book less the customer's discount; list prices were about 3% lower each year before the 2024 price book and rise about 3% a year from 2026 (2025 changes per E6); multi-year escalators per C3. Moving to the current price book can lower individual product lines, so about 50 to 100 customers a year show line-level price decreases (reason: renewal at current price book), separate from save-the-account discounts (D11). In this build the count is 2 (2022), 1 (2023), 8 (2024), 111 (2025), 53 (2026), 29 (2027), 42 (2028) and 49 (2029) customers | R, P, C | Price uplift movements; price book versions |
+
+## Q. Sales, quotas and pipeline
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| Q1 | Opportunity stages | **Partly modeled in v1.0:** forecast-category overrides are not modeled (deferred to v1.1). Qualify (10%), Discover (20%), Demo (40%), Proposal (60%), Negotiate (80%), Closed Won (100%), Closed Lost (0%). Forecast category by stage: Qualify and Discover = Pipeline; Demo and Proposal = Best Case; Negotiate = Commit; Closed Won = Closed; Closed Lost = Omitted. Reps can override the forecast category on about 10% of open deals | C: a typical short SaaS stage list, mapped the way Salesforce maps its defaults | Stage history uses only these; ForecastCategoryName matches the mapping except recorded overrides |
+| Q2 | Win rate (new business) | Small clubs 30%; high schools 25%; districts 22%; colleges 22%; pro 18%. 2025 about 5 points lower (E11) | C, S; lowered toward the benchmark median of about 19% (research); verified by Ritesh 2026-10-20 | ±3 points |
+| Q3 | Sales cycle (new business) | Small clubs 21 days; high schools 45; districts 120; colleges 90; pro 150 | C; verified by Ritesh 2026-10-20 | Median within ±15% |
+| Q4 | Renewal win rate | Equals 1 minus segment churn (B6 to B10) | D | Consistent with churn |
+| Q5 | Pipeline coverage at quarter start | **Not modeled in v1.0 (deferred to v1.1).** About 3.5 times the quarter's new ARR target; below 3 in Q3 and Q4 2025 (E11) | C, S | Coverage by quarter |
+| Q6 | Quarter-end clustering | About 35% of a quarter's closed-won new business closes in its last two weeks, with 3 to 5 extra discount points. In this build about 26% closes in the last two weeks | C; aligned to the data 2026-10-20 | Close date distribution |
+| Q7 | Close date slips | About 25% of open opportunities push a close date at least once (PushCount); 2025 about 35% | C, S; verified by Ritesh 2026-10-20 | PushCount distribution |
+| Q8 | Stale opportunity closeout | **Not modeled in v1.0 (deferred to v1.1).** Open opportunities with no activity for 90 days are closed lost at quarter end (reason: no decision) | C | Closeout spikes on quarter-end dates |
+| Q9 | Loss reasons | Price 30%; competitor 25%; no decision 20%; timing or budget 15%; champion left 10%. Price and competitor rise in 2025. Deals lost when their rep resigns (Q22 to Q24) carry a sixth reason, rep left (about 3% of losses), so the five shares above apply to the rest | C, S; verified by Ritesh 2026-10-20 | Shares within ±5 points |
+| Q10 | Competitors | Two fictional competitors: a low-price high school product and a premium college and pro product | R (background) | Primary competitor on lost deals |
+| Q11 | Lead sources | Inbound web 35%; events and clinics 20%; paid media 15%; outbound (SDR) 15%; partner and association referral 10%; customer referral 5%. In this build partner-sourced deals are about 22% of won deals, because conference referrals (N17) are labeled partner referrals | C; aligned to the data 2026-10-20 | Source shares within ±5 points |
+| Q12 | Funnel conversion | Lead to MQL 35%; MQL to SQL 40%; SQL to opportunity 70%. In this build 44.3%, 22.6% and 100%: the overall lead-to-opportunity rate (about 10%) matches the plan | C; aligned to the data 2026-10-20 | Conversion by month within ±5 points |
+| Q13 | Leads per month | Sized to produce B5 through E12 and E2; peaks March to June ahead of the fall rush | D | Lead volume consistent with new logos |
+| Q14 | Activities | Tasks and events in the CRM: each lead gets a 3 to 7 step sequence (calls and emails) until it converts or goes quiet; each new-business deal 16 to 30 touches if won, 8 to 15 if lost; renewals and expansions 3 to 8; about 20% of deal touches are meetings, plus a demo meeting the day a deal reaches Demo; customer success checks in with each active customer in 6 of 10 months and holds a quarterly business review with districts, colleges and pro clubs; both halve in the 120 days before a customer churns. About 334,000 over the ten years | R, C; Ritesh to verify | Row count; won deals carry about twice the touches of lost (KEY-09 for links) |
+| Q15 | Partner and reseller deals | About 10% of new business is partner-sourced; about 5% through resellers (policy 10). In this build partner-sourced deals are about 22% of won deals (conference referrals are labeled partner referrals, Q11) | C, P; aligned to the data 2026-10-20 | Partner fields on deals |
+
+### Sales team, quotas and ramp
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| Q16 | Territories | Segment by region: SMB AEs (clubs and high schools) by region; mid-market AEs (districts and colleges) by region; enterprise AEs (pro and the largest colleges) national In this build enterprise AEs are also split into the 4 regions. | C; aligned to the data 2026-10-20 | Every account has one owner and territory |
+| Q17 | Annual new ARR quota | Set each year from the bookings plan so ramped reps average the planned attainment in Q21: the year's credited new ARR (account executives) or expansion ARR (customer success managers) by role, divided by the role's ramp-weighted rep-years and by the planned attainment, rounded to $25K, and never more than 20% below the prior year's quota (a slow year shows as a miss, not a lower quota). Changed 2026-10-22 (quota attainment fix): the bookings are pooled across account executive roles and split by role ratio (SMB 0.75, mid-market 1.0, enterprise 1.25 of the pooled per-rep amount; Claude's estimate, verified by Ritesh 2026-10-22) so a small team does not set an unstable quota; one-off strategic deals (E4, E21) and partner-sourced deals are left out of quota setting (the rep is still credited); the floor is 40% below the prior year's unfloored plan, and 2024 has no floor, because the shift from new logos to expansion (E29, new-logo ARR $4.7M to $2.7M) was in the plan; quarterly quota follows the bookings season: 23%, 28%, 37% and 12% of the annual quota in Q1 to Q4. Published per rep and quarter in `crm_quota`. Median new ARR quota about $700K (2024), $550K (2025), $600K (2026), $500K (2027), $410K (2028); expansion $125K to $200K. With the sales team plan (I1b), SMB quotas run about $300K to $525K, mid-market $500K to $675K and enterprise $375K to $625K. In this build the median new ARR quota is about $675K (2024, within 5% of the plan), $490K (2025), $700K (2026), $550K (2027), $450K (2028) and $500K (2029); individual new ARR quotas run from about $275K to about $1.7M in 2024 to 2028; expansion quotas $100K to $150K a year from 2024. After the 2026-10-22 fix the median new ARR quota is $1,425K (2021), $1,275K (2022), $875K (2023), $275K (2024), $450K (2025), $525K (2026), $325K (2027), $425K (2028) and $525K (2029): the plan values above stay as planned, and the 2024 and 2027 quotas sit below them because new-logo bookings per rep fell (E29, and the 2027 Performance Bundle) | C, D; changed in step 2; aligned to the data 2026-10-20 | Quota records per rep per quarter |
+| Q18 | New AE ramp | Quota steps 0%, 25%, 50%, 75%, 90%, then 100% from month 6 In this build ramping reps reach about 70% attainment against 75% for tenured reps (average of rep quarters, 2021 to 2029), not about half: rep productivity does not ramp (deferred to v1.1 with Q24). | C (Ritesh's list); aligned to the data 2026-10-20 | First-two-quarter attainment about half of tenured reps (event E2) |
+| Q19 | SDR ramp | **Not modeled in v1.0 (deferred to v1.1).** 3 months to full meeting target | C | SDR-sourced opportunities by tenure |
+| Q20 | CSM ramp | **Not modeled in v1.0 (deferred to v1.1).** 3 months before carrying a full book; accounts handed to a new CSM have 1.2 times normal renewal risk for 6 months | C | Churn by CSM tenure |
+| Q21 | Attainment spread | Planned attainment used to set quotas (Q17): 90% (2021), 100% (2022 and 2023), 95% (2024), 80% (2025), 95% (2026), 100% (2027), 95% (2028 and 2029). Realized: tenured reps about 95% (2024), 70% (second half of 2025, E11), 95% (2026), 100% (2027), 75% in Q3 2028 (E26) and 95% for 2028 overall; about a third above 100% in good years. Realized in this build (ramped account executives, rep-quarters, after the 2026-10-22 fix): share at or above quota 40% (2022), 40% (2023), 41% (2024), 22% (2025), 35% (2026), 50% (2027), 35% (2028), 36% (2029); median attainment 90%, 90%, 92%, 71%, 68%, 105%, 77%, 71%; mean 123%, 105%, 141%, 83%, 89%, 97%, 85%, 94% (a few large quarters lift the mean above the median). The second half of 2025 averages about 77% (E11 planned 70%). Q3 2028 averages 96%, not the dip E26 planned: quota capacity fell with the AE departures, so attainment held even though bookings were below plan. Quarters are even through the year (Q1 to Q4 averages 110%, 103%, 96%, 88%). 2021 has quotas in Salesforce but no commission worksheet, because the commissions system starts in 2022 | C, S; aligned to the data 2026-10-20 | Attainment distribution |
+| Q22 | Rep departure: open pipeline | When an AE leaves: about 30% of their open opportunities are lost (reason: rep left), 40% slip at least one quarter, 30% continue with a new owner on time | C (Ritesh's list); verified by Ritesh 2026-10-20 | Outcome of opportunities whose owner changed due to departure |
+| Q23 | Rep departure: accounts | Accounts of a departed AE or CSM have renewal churn 3 points higher for 6 months; accounts are reassigned within 2 weeks | C (Ritesh's list); verified by Ritesh 2026-10-20 | Churn on reassigned accounts |
+| Q24 | Rep departure: capacity | **Not modeled in v1.0 (deferred to v1.1).** The territory's quota capacity is lost until the backfill is hired (I9) and ramped (Q18), so departures show as missed bookings 3 to 9 months later | D (Ritesh's list) | Territory bookings against quota around departures |
+
+### Commissions
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| Q25 | Commission rates | New business 10% of first-year ARR; expansion 5%; renewal 2% | C (scope doc), P; verified by Ritesh 2026-10-20 | Commission row per rep per deal |
+| Q26 | Accelerator | 1.5 times the rate on bookings above 100% of quarterly quota | C; verified by Ritesh 2026-10-20 | Accelerator flag |
+| Q27 | Clawback | Full clawback if the customer churns or does not pay within 6 months | C; verified by Ritesh 2026-10-20 | Clawback rows |
+| Q28 | Payout timing | Paid with the second payroll of the month after the deal closes | C; verified by Ritesh 2026-10-20 | Commission in payroll; accrual 2050 in between |
+| Q29 | Capitalization | New and expansion commissions capitalized over 60 months from the first sales in 2021; renewal over the renewal term (policy 8) | P | Deferred commissions roll-forward ties to 1320 |
+| Q30 | SDR pay | $200 for each new-business opportunity an SDR qualifies (it reaches Discover), paid with commissions the month after and expensed, since it is owed whether or not the deal is won; about $15K to $20K a year per SDR against the $20K target (I13) | C; added in step 2; verified by Ritesh 2026-10-20 | Commission rows with Deal Type Qualified Opportunity |
+| Q31 | Contacts | Each account's contacts by title: the converted lead's person first (the champion), then an economic buyer, a billing contact and operations staff; customers carry 1 to 2 (small clubs), 2 to 3 (high schools), 3 to 5 (districts and colleges) or 3 to 6 (pro clubs); prospects 1 to 2; each child school or department 1 (its head coach). Contact roles on each deal follow the title (decision maker, economic buyer, influencer, technical buyer, evaluator) In this build college customers carry 4 to 6 contacts. | C; Ritesh to verify; aligned to the data 2026-10-20 | Every ContactId is a contact (KEY-08) |
+| Q32 | Quotes | A quote when a new-business deal reaches Proposal; a second version at Negotiate on 60% of deals, the first version carrying half the final discount; quotes valid 30 days; the final version is accepted if the deal is won and denied if lost | C; Ritesh to verify; verified by Ritesh 2026-10-20 | Accepted quotes equal the deal's products (QUO-01) |
+| Q33 | Forecast submissions | Every Monday each rep with new-business or expansion deals in the quarter submits four nested numbers: closed, commit, best case and pipeline. Commit is closed plus the rep's judgment (85% to 110%, set per rep per quarter) of open commit deals and of the business they expect to find and close before quarter-end (80% of their average in-quarter won ARR over the last four quarters, pro rata to the weeks left). First-week commits land at roughly 40% to 110% of the final result and converge by quarter-end, so forecast accuracy can be measured. In this build first-week commits land at a median of about 47% of the final result, often near zero, and converge by quarter-end | C; Ritesh to verify; aligned to the data 2026-10-20 | Categories nest (FC-01); closed equals won ARR (FC-02) |
+
+## F. Marketing
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| F1 | Marketing program spend | Paid media, events, content and sponsorships, sized from the prior month's run-rate revenue, with a monthly floor in the early years (F1b): 10% in 2021, 3% in 2022 (the floor of $15K a month carries it), 15.2% in 2023 (the brand launch after the Series A), 13% in 2024, 16.5% in 2025 (the budget assumed 2024 growth would continue, E11), 11% in 2026, 9.2% in 2027, 9.8% in 2028 and 10.4% in 2029 (spend held to the profitability plan, E23, E28, E39). Changed in the final v1.0 build (2026-10-21): 10.5% in 2023, 8.0% in 2024, 11.5% in 2025, 12.3% in 2026, 11.2% in 2027, 11.6% in 2028 and 12.5% in 2029: marketing absorbs the net cost change of the final build's fixes so operating margin lands on the lifecycle model, and 2023 to 2025 run lower so cash stays above the $2M covenant before the October 2025 draw (E12). Paid media only from January 2022, when the ad accounts open (S). Split: paid media 50%, events 12 to 30% by month (clinics January to April, June conference, fall events), content 12%, sponsorships 8%. Realized in this build (accounts 6210 to 6240 against revenue): 7.9% (2023), 7.2% (2024), 10.3% (2025), 9.4% (2026), 9.0% (2027), 9.2% (2028) and 12.6% (2029), below the set rates because spend is sized on the prior month's run-rate revenue. After the attrition fix the settings are 8.8% in 2024, 13.0% in 2025 and 16.0% in 2029 (other years unchanged), so operating margin stays on the lifecycle model as revenue rises. | C; set in Phase B so the operating margin lands near the lifecycle model | Marketing expense share |
+| F1b | Marketing floor | At least $2K a month in 2020, $23K in 2021 and $15K in 2022. Changed in the final v1.0 build (2026-10-21): $10K a month in 2022 (cash before the Series A) | C: a launch budget before revenue can carry it; verified by Ritesh 2026-10-20 | 6210 to 6240 |
+| F2 | Paid media mix | Google Ads 55%; Meta 25%; LinkedIn 20% | C; verified by Ritesh 2026-10-20 | Ad platform spend shares |
+| F3 | Paid media unit costs | Cost per click: Google $3.50; Meta $1.20; LinkedIn $8.00 | C; verified by Ritesh 2026-10-20 | Spend divided by clicks |
+| F4 | Events calendar | Coaching clinics January to April; athletic director conference in June; regional events in the fall | C; verified by Ritesh 2026-10-20 | Event campaigns with dates |
+| F5 | Web traffic | About 25K sessions a month in 2024 (about 30,200 in this build, with paid clicks added on top), growing about 8% a year, peaking March to June (month factors 0.75 to 1.20); key events (form fills and demo requests) about 1.1 to 1.3 times the month's web and paid leads, about 1% of sessions | C; key-event rate lowered from 2% in step 2 so form fills match the lead funnel (Q12, Q13); aligned to the data 2026-10-20 | GA4 table; key events against leads by source |
+| F6 | Lead scoring | MQL at a score of 50 or more | C; verified by Ritesh 2026-10-20 | MQL date set when score crosses 50 |
+| F7 | Ad billing timing | Ad platforms bill monthly in arrears; spend recorded in the GL the following month | C; verified by Ritesh 2026-10-20 | Ad spend to GL timing difference |
+
+## G. Billing, payments, collections and tax
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| G1 | Invoice dates | Annual and quarterly invoices on the line start date; monthly card invoices on the 1st; usage invoiced on the 1st for the prior month; services invoiced monthly in arrears | C; verified by Ritesh 2026-10-20 | Invoice dates |
+| G2 | Payment terms | Per the company profile: SMB Net 30; colleges and pro negotiated Net 30 (85%), Net 60 (12%), Net 90 (3%) | R | Due date = invoice date + terms |
+| G3 | Days paid after due date | Small clubs: card on invoice date. High schools 15 to 45 days late (35% over 30). Districts 30 to 60 (50% over 30). Colleges 0 to 20 (10% over 30, more in summer). Pro 0 to 15 (8% over 30). A long tail paid 91 to 150 days late (lost purchase orders, fiscal year ends, a new athletic director): high schools 3% of invoices, districts 5%, colleges 2%, pro 1% | R, C; long tail Claude's estimate from general knowledge, agreed by Ritesh 2026-10-20 | AR aging by segment within ±5 points; over 90 days about 1% to 3% of receivables on average across each year, higher at some December month-ends when large fall invoices pay late |
+| G4 | Card declines | **Partly modeled in v1.0:** after the third failed retry the customer updates the card and pays; suspension and the 40% churn after declines are not modeled (club churn is drawn separately; deferred to v1.1). 4% of card charges decline on first attempt; 75% succeed on retry within 7 days; after 3 failures the subscription is suspended, and 40% of those customers churn | C | Stripe export; churn after declines |
+| G5 | Stripe fees | **Partly modeled in v1.0:** ACH Direct Debit through Stripe is not modeled (deferred to v1.1). Card 2.9% plus $0.30; ACH Direct Debit 0.8% capped at $5 | C (Stripe published pricing, illustrative); verified by Ritesh 2026-10-20 | Fee per Stripe row; ties to 5040 |
+| G6 | Stripe payouts | Daily, 2 business days after the charge; Stripe clearing (1030) clears to cash | C; verified by Ritesh 2026-10-20 | Clearing account rolls to zero over payout lag |
+| G7 | Card disputes | **Not modeled in v1.0 (deferred to v1.1).** About 0.2% of card charges disputed; half won | C | Disputed amount in Stripe |
+| G8 | Short-pay group | **Not modeled in v1.0 (deferred to v1.1).** 8 districts pay 1 to 3% short on most invoices; recorded as price concessions (4910) | R (background), P | Concessions by customer |
+| G9 | Small balance write-off | **Not modeled in v1.0 (deferred to v1.1).** Residual balances under $25 written off to bad debt | P | Write-offs all under $25 |
+| G10 | Allowance rates by age | Current 0.5%; 1 to 30 days 2%; 31 to 60 days 5%; 61 to 90 days 15%; over 90 days 40%. Public schools half these rates; small clubs 1.5 times | C, P (policy 13); verified by Ritesh 2026-10-20 | Allowance (1110) equals rates times aging each month |
+| G11 | Actual write-offs | About 0.5% of revenue a year, mostly small clubs; about 1.0% in 2025 (clubs closing, minor event N21). Changed in the final v1.0 build (2026-10-21): besides card clubs that fail to pay or fold, about 15% of customers that leave (25% in 2025) never pay their last invoice: it is suspended at 90 days (C17) and written off against the allowance at 120 days. Realized in this build: 0.37% (2023), 0.02% (2024), 0.41% (2025), 0.07% (2026), 0.01% (2027), 0.16% (2028) and 0.02% (2029) of revenue (Sage Intacct years); below the plan in every year, and part of the 2025 exits write off in January to March 2026 | C; benchmark 0.5 to 2% of revenue (research) | Write-offs against the allowance |
+| G12 | Sales tax rates | One combined rate per jurisdiction, in table G12 below | C (published average combined rates, simplified); verified by Ritesh 2026-10-20 | Tax = taxable amount x rate on every line |
+| G13 | Sales tax filing | Monthly for all states with nexus; paid on the 20th of the following month | C; verified by Ritesh 2026-10-20 | Payments clear 2100 |
+
+### G12. Sales tax rate table (illustrative)
+
+Hardware is taxed at the hardware rate in every state with a sales tax. Subscriptions are taxed at the subscription rate in the 22 jurisdictions only; a lower subscription rate folds in partial-price or special rules. Tax-exempt buyers (B17) pay neither. Effective from January 1, 2024 unless an event changes it.
+
+| Jurisdiction | Hardware rate | Subscription rate |
+| :- | -: | -: |
+| Alabama | 9.29% | none |
+| Alaska | 0% | none |
+| Arizona | 8.38% | 8.38% |
+| Arkansas | 9.45% | none |
+| California | 8.85% | none |
+| Colorado | 7.81% | none |
+| Connecticut | 6.35% | 1.00% |
+| Delaware | 0% | none |
+| District of Columbia | 6.00% | 6.00% |
+| Florida | 7.00% | none |
+| Georgia | 7.38% | none |
+| Hawaii | 4.50% | 4.50% |
+| Idaho | 6.03% | none |
+| Illinois | 8.86% | none |
+| Indiana | 7.00% | none |
+| Iowa | 6.94% | 6.94% |
+| Kansas | 8.66% | none |
+| Kentucky | 6.00% | 6.00% |
+| Louisiana | 9.56% | 9.56% |
+| Maine | 5.50% | none |
+| Maryland | 6.00% | 6.00% |
+| Massachusetts | 6.25% | 6.25% |
+| Michigan | 6.00% | none |
+| Minnesota | 8.04% | none |
+| Mississippi | 7.06% | 7.06% |
+| Missouri | 8.39% | none |
+| Montana | 0% | none |
+| Nebraska | 6.97% | none |
+| Nevada | 8.24% | none |
+| New Hampshire | 0% | none |
+| New Jersey | 6.60% | none |
+| New Mexico | 7.62% | 7.62% |
+| New York | 8.53% | 8.53% |
+| North Carolina | 7.00% | none |
+| North Dakota | 7.04% | none |
+| Ohio | 7.24% | 7.24% |
+| Oklahoma | 8.99% | none |
+| Oregon | 0% | none |
+| Pennsylvania | 6.34% | 6.34% |
+| Rhode Island | 7.00% | 7.00% |
+| South Carolina | 7.50% | 7.50% |
+| South Dakota | 6.11% | 6.11% |
+| Tennessee | 9.55% | 9.55% |
+| Texas | 8.20% | 6.56% |
+| Utah | 7.25% | 7.25% |
+| Vermont | 6.36% | none |
+| Virginia | 5.77% | none |
+| Washington | 9.38% | 9.38% |
+| West Virginia | 6.55% | 6.55% |
+| Wisconsin | 5.70% | none |
+| Wyoming | 5.44% | none |
+
+## H. Revenue, services, hardware and accounting
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| H1 | Subscription recognition | Daily over the service period, posted monthly per customer (RRJ) | P | Deferred revenue roll-forward ties |
+| H2 | Implementation estimated hours | Essentials 4; Professional 20 plus 4 per extra team; Elite 80. In this build Essentials 6 and Elite 60 | C; aligned to the data 2026-10-20 | Kantata estimates |
+| H3 | Implementation overruns | Actual hours 90 to 130% of estimate; about 20% of projects go live late (E1). In this build about 7% go live late (projects with a delay reason in Kantata) | C, S; aligned to the data 2026-10-20 | Hours against estimate; go-live dates |
+| H4 | Services attach | Implementation billed the month a new contract starts: Elite $10,000; Professional $2,500 plus $500 per extra team; Essentials $500 on 30% of contracts; design-partner and launch discounts bill 35% of the fee in 2021, 50% in 2022 and 65% in 2023. Each is a Kantata project estimated at 60 hours (Elite), 20 hours plus 4 per extra team (Professional) or 6 hours (Essentials), run at about 6 hours a week by one implementation consultant; actual hours vary about 25% around the estimate, and revenue follows hours incurred against the final estimate (policy 18), so a project billed in one month can recognize revenue over the next few. Each month about 16% of colleges, 28% of pro clubs and 4% of districts buy analyst hours (8 to 24, 12 to 36 and 4 to 12 hours at $150), scaled by year (50%, 55%, 65%, 78%, 84%, 79%, 82%, 82% and 85% for 2021 to 2029), and about 3% of customers buy an on-site training day ($1,500). Billed monthly in arrears, recognized as delivered; services are about 10% of subscription revenue in 2024 falling to about 7% by 2028. Usage overage from January 2023: about 12% of customers with Livestream or the bundle are billed overage each month (about $185 on average in 2023 and $230 in 2024, growing to about 2.1 times by 2029), invoiced on the 1st for the prior month and accrued as unbilled receivables (1120) | C, tuned to the lifecycle model's services and usage shares; verified by Ritesh 2026-10-20 | Services revenue by type (4110, 4120, 4130, 4150); usage (4020) |
+| H5 | Hardware orders | From March 2022 (E37): each month an active customer orders hardware with a chance of 2% (small clubs: accessories), 4.5% (high schools: one sideline camera), 6% (districts: 2 to 5 cameras), 7% (colleges: 1 to 3 cameras, a panoramic camera 25% of the time) and 8% (pro: cameras, a panoramic camera half the time), 1.8 times in July to September, scaled by year (0.43, 0.46, 0.47, 0.51, 0.30, 0.38, 0.52, 0.56 for 2022 to 2029) so hardware revenue lands near the lifecycle model's share of subscription revenue; every Athlete Load and Wellness add from April 2026 ships 1 to 3 sensor packs with docks (E17); venue cameras are installed 2 to 4 weeks after delivery | C, tuned to the lifecycle model; verified by Ritesh 2026-10-20 | Hardware revenue by SKU |
+| H6 | Hardware delivery | Ships 5 to 15 business days after order; revenue on delivery; installation 2 to 4 weeks after delivery | C, P; verified by Ritesh 2026-10-20 | Delivery and install dates |
+| H7 | Hardware returns | **Partly modeled in v1.0:** accessories and charging cases are never returned, and the bad 2026 sensor lot returns about 3% (deferred to v1.1). 2% of units within warranty; 6% for the bad 2026 sensor lot (E17) | C, S | Returns by SKU and lot |
+| H8 | Warranty reserve | 3% of hardware revenue, trued up quarterly to actual returns | C, P; verified by Ritesh 2026-10-20 | 2300 roll-forward |
+| H9 | Inventory | Stock is counted by SKU at standard cost (the price book's unit cost, so weighted average equals standard): on January 1, 2024, 200 sideline camera kits, 30 panoramic cameras and 2,900 accessories ($350,000). In this build the stock on January 1, 2024 is the stock built up since March 2022, worth about $45K. Purchases on the 5th of each month bring each SKU to 8 weeks of expected shipments (minimums of 8 kits, 2 panoramic cameras and 60 accessories); 350 sensor packs and docks are built in January to March 2026 ahead of the E17 launch; each receipt is a lot (LOT-YYYYMM-SKU) and units are serialized at shipment, first in first out | C, P | Inventory valuation by SKU ties to 1200; shipments to 5110 |
+| H10 | Capitalized software | Capitalization starts once the first design is approved (July 2020, policy 15). The capitalizable share of engineering hours is 8% (2021), 18% (2022) and 27% (2023) while the company is small and much of the work is fixes and prototypes, then about 40% in normal quarters; about 20% from October 2025 (E10). Everyone in Engineering logs about 40 hours a week in Tempo (about 6% of weeks have time off), each person's capitalizable share varying 0.6 to 1.4 times the average (managers about a third of it); the rest is split between maintenance and bug fixes (60% bugs from the E10 release to January 2026, 25% otherwise). Capitalized labor is each person's regular pay in the month times their capitalizable share of the month's logged time. Projects and go-lives: core platform version 1 (January 2021), Livestream and League Stats Feed (January 2022), Athletic Trainer and Return-to-Play (July 2022), Auto-Tagging (January 2023), mobile app 4.0 (September 2023), NIL (April 2025), Athlete Load and Wellness (April 2026), Performance Bundle (January 2027), Opponent Scouting AI (January 2028), Platform 2029 (June 2029) | C, P, S; verified by Ritesh 2026-10-20 | Capitalized labor rebuilt from Tempo and payroll equals 1610 debits (ENG-01) |
+| H11 | Depreciation and amortization | Per policies 15 and 16; monthly straight-line from the month after in service; office build-out and furniture from the lease commencement (January 2022) | P | Accumulated balances roll forward |
+| H12 | Prepaids | **Partly modeled in v1.0:** conference deposits are not modeled (deferred to v1.1). Insurance, annual software and conference deposits prepaid and amortized monthly | P | 1300 roll-forward |
+| H13 | Accruals | Month-end accrual for vendor bills not yet received (about 10% of monthly AP), reversed on the first day of the next month | P | 2020 reverses each month |
+| H14 | Bonus accrual | No bonus plan in 2020 and 2021; accrued monthly at target times expected company performance factor from 2022 (2022 80%; 2023 100%; 2024 90%; 2025 60%; 2026 90%; 2027 110%; 2028 85%; 2029 100%); paid with the payroll nearest March 15; the difference between the year's accrual and the payout is trued up to 6020 at payout | C; verified by Ritesh 2026-10-20 | 2040 roll-forward; March payout |
+| H15 | Audit adjustments | 2024: two adjustments (E5); 2025: one adjustment of about $40K (a missed prepaid); 2026 and 2027: none; 2028: one adjustment of $30K (lease cost from the extension date, E27), dated December 31, 2028 and posted in March 2029; the 2029 audit falls after the generated window | S, C | ADJ entries |
+
+## I. People, pay and payroll
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| I1 | Headcount by department on January 1, 2024 | About 78, grown from the three founders by the dated leadership hires and hiring toward I2 in the lifecycle model's function mix (departments open as needed: Sales November 2020, Support and Professional Services January 2021, Customer Success March 2021, Hardware Operations January 2022). The departments file keeps the 2024 profile (Sales 13, Marketing 6, Customer Success 7, Support 5, Professional Services 6, Hardware 2, Cloud 3, Engineering 16, Product and Design 5, Data 3, Finance 3, People 2, Legal 1, Executive 3, IT 2, Facilities 1) as the weights new hires follow | D | Total within ±3 of I2 |
+| I2 | Year-end headcount | 2020 about 7 (3 founders on the payroll from March 2020); 2021 about 26; 2022 about 58; 2023 about 78 (about 73 by June); 2024 about 88; 2025 peak about 100 in October, about 98 at year-end; 2026 about 92 after the February reduction in force, about 97 at year-end; 2027 about 108; 2028 about 117 (E31); 2029 about 128. Averages match the lifecycle model | R (lifecycle model) | Within ±3 |
+| I3 | Hiring plan | Board budget plans about 15 net hires in 2024 (about 10 land, E2), then net hires of about 10 (2025), minus 1 (2026), 11 (2027), 9 (2028) and 11 (2029). From 2020 to 2023 hiring follows the I2 line in the lifecycle model's function mix, with the dated leadership hires in the story bible (founding history). Gross hires also replace exits (I4). Changed in the final v1.0 build (2026-10-21): the budget's headcount plan reads these planned net hires (2023: 20, then 15, 10, -1, 11, 9, 11): planned positions never filled make up the difference between the plan and the net-new hires that happened | C, S | Anaplan headcount plan |
+| I4 | Voluntary attrition | Annual: sales 20%; customer-facing 15%; engineering and product 10%; G&A 8%. In the build before the fix (2021 to 2029) sales ran about 45%, customer-facing about 24%, engineering and product about 8% and G&A about 9%, because key-employee resignations (N7, E31) were added to the base rate. Changed in the final v1.0 build (2026-10-21): key-employee resignations (N7) are now part of this rate, not added to it, and the sales rate is set at 28% before the April 2026 pay reset and 16% after (I26); realized sales attrition is about 24% (2022 to 2025) and about 20% (2026 to 2029) | C (Ritesh's list); aligned to the data 2026-10-20 | Voluntary exits by department within ±3 points |
+| I5 | Involuntary exits | About 4% a year, plus the February 2026 reduction in force (E15: up to 8 roles, mostly SDRs, one high school AE, then marketing; at least one seller stays per segment) | C, S; verified by Ritesh 2026-10-20 | Involuntary exits |
+| I1b | Sales team plan | Account executives sized to the bookings each segment supports (Q17): SMB 2, 3, 2, 2, 3; mid-market 1, 2, 2, 2, 2; enterprise 2, 2, 3, 2, 2 (2024 to 2028); SDRs 4, 5, 3, 4, 5; solutions consultants 1 to 2; sales operations 1 to 2. Sales and marketing headcount still follows the lifecycle model: hires beyond the sales plan go to marketing or customer success, and departures from a role already at plan are not backfilled | C, D; added in step 2 so quotas match the deal sizes in B5 and B20; verified by Ritesh 2026-10-20 | Sales headcount by role; quota per rep |
+| I6 | Backfills | Every departure is backfilled unless a hiring freeze or the reduction in force applies. In this build a backfill requisition opens about 60 days before its hire's offer, often before the departing employee resigns, because backfill hires often start in the month of the exit. Opening at notice was tried in the final build and undone (time to hire fell to 7 days); a requisition that opens at notice, with the replacement starting after the exit, is deferred to v1.1 | C | Backfill requisitions linked to the departed employee |
+| I7 | Promotions | **Partly modeled in v1.0:** general promotions are not modeled (deferred to v1.1); the only promotions are team-lead promotions (I25). About 8% of employees a year, effective April 1 with the merit cycle | C | Job history rows |
+| I8 | Transfers | **Not modeled in v1.0 (deferred to v1.1).** About 3% a year move department | C | Job history rows |
+| I9 | Time to fill | Median 60 days from requisition opened to offer accepted; start date 2 to 4 weeks later | C, S (E2) | Greenhouse dates |
+| I10 | Offer declines | **Partly modeled in v1.0:** one flat decline rate of about 13% for every role; the higher engineering rate is not modeled (deferred to v1.1). About 15% of offers declined; 25% for engineering | C, S | Greenhouse offers |
+| I11 | Agency use | About 20% of engineering and senior sales hires use an agency at 20% of first-year base; job boards about $300 a month in 2020, $1,000 in 2021, $3,000 from 2022 | C | Agency fees tie to 6080 |
+| I12 | Base salary bands (median, illustrative, Raleigh area) | SDR $51K; SMB AE $70K; mid-market AE $84K; enterprise AE $112K; sales manager $126K; CSM $74K; support specialist $51K; implementation consultant $73K; hardware technician $51K; cloud engineer $130K; software engineer $126K; senior engineer $153K; product manager $130K; designer $102K; data scientist $126K; engineering manager $175K; operations lead $92K; marketing manager $88K; accountant $73K; finance manager $112K; recruiter $70K; IT specialist $74K; counsel $172K; vice president $195K; CEO $256K. Bands are the 2024 level; hires start at the median times the year's band index (I12b) | C; lowered 7% in Phase B to the lifecycle model's cost per head; verified by Ritesh 2026-10-20 | Bands within ±20% of medians |
+| I12b | Founder pay and band index | The three founders are paid 45% of their band from the pre-seed, 65% after the seed and 85% after the Series A (raises the month after each round), then merit increases. Band index for new hires: 92% in 2020, 95% in 2021, 100% in 2022 and 2023 (the hiring market of 2021 and 2022 pushed pay to the 2024 level early), then 3% a year from 2025. Changed in the final v1.0 build (2026-10-21): salary follows the latest raise by date, so the funding steps hold (in earlier builds the April merit increases, computed from pre-funding pay, undid them: the CEO was paid about $121K in 2024 instead of about $211K) | C | Founders' pay history; hire salaries by year |
+| I13 | Variable pay | AEs: on-target commission equal to base; SDRs: $20K; CSMs and account managers: 15% of base. Changed in the final v1.0 build (2026-10-21): on-target commission is the plan rate times the year's annual quota (Q17, Q25): new ARR quota times 10% for account executives (about $50K to $70K) and expansion quota times 5% for customer success managers (about $6K to $10K), so the HR target equals what the plan pays at 100% of quota; SDRs stay at $20K | C; verified by Ritesh 2026-10-20 | Commission and bonus by role |
+| I14 | Bonus targets | Non-commissioned staff: 10% of base (individual contributors), 15% (managers), 30% (executives) | C; verified by Ritesh 2026-10-20 | Bonus accrual |
+| I15 | Merit increases | Effective April 1 for people hired before January 1: none in 2020; average 3.0% in 2021, 4.0% in 2022 and 2023, 3.5% in 2024, 2.0% in 2025, 3.0% in 2026, 3.5% in 2027, 3.0% in 2028 and 2029 | C, S; verified by Ritesh 2026-10-20 | Pay history |
+| I16 | Pay schedule | Biweekly on Fridays on one calendar from January 10, 2020 (the first run with pay is March 27, 2020); two months a year have three pay dates. In this build the first run with pay is April 3, 2020, and 2026 has 27 pay dates | C | Payroll register dates |
+| I17 | Employer payroll taxes | Social Security 6.2% up to the annual wage base ($137,700 in 2020 to $168,600 in 2024 and about $206,700 in 2029); Medicare 1.45%; federal unemployment 0.6% on the first $7,000; North Carolina unemployment 1.0% on the first $25,200 (2020) to $31,400 (2024), indexed after | C (published rules, simplified; 2027 and later projected); verified by Ritesh 2026-10-20 | Employer taxes per pay run |
+| I18 | Employee withholding | Federal by a simplified bracket table indexed by the standard deduction ($12,400 in 2020 to $14,600 in 2024); North Carolina flat 5.25% (2020 and 2021), 4.99% (2022), 4.75% (2023), 4.5% (2024), 4.25% (2025), 3.99% (2026 to 2029); employee Social Security and Medicare | C (published rates, simplified); verified by Ritesh 2026-10-20 | Withholding per pay run |
+| I19 | Benefits | Health: $750 per employee per month employer cost; 401(k) match 4% of pay. In this build employees also pay a $150 a month premium, deducted across the 26 pay runs, and defer 5% of pay to the 401(k) against the 4% employer match | C; verified by Ritesh 2026-10-20 | Benefits tie to 6050 and 2070 |
+| I20 | Contractors | About 5% of headcount at about $7,500 a month each, two thirds engineering and one third design; plus about $60K a month of engineering and support contractors for the 5.0 release fix, September 2025 to January 2026 (E10) | C, S; verified by Ritesh 2026-10-20 | 6070 |
+| I21 | Equity grants | Each employee receives an option grant at hire and a new grant when the previous one fully vests (4-year vesting, monthly after a 1-year cliff, 10-year term). Grant value is sized so the yearly expense is about 4.5% of base salary (individual contributors), 8% (managers), 20% (executives), 3.5% (commission roles and CSMs). Options are priced at the year's 409A common value (illustrative: $0.10 in 2020, $0.35 in 2021, $0.90 in 2022, $1.10 in 2023, $1.20, $1.25, $1.30, $1.60 and $2.00 in 2024 to 2028; in this build also $2.20 in 2029) and valued at half of it. Expense is straight-line over 48 months by grant, credited to paid-in capital (3020); leavers before the cliff reverse expense recognized to date (forfeitures as they occur); vested options expire 90 days after leaving (no exercises are modeled) | C, P; verified by Ritesh 2026-10-20 | Carta expense by cost center ties to 6060 (EQ-01) |
+| I22 | Engineer departure effect | **Not modeled in v1.0 (deferred to v1.1).** A departing engineer on a capitalizable project delays its go-live by 2 to 6 weeks | C (Ritesh's list) | Go-live date changes in Jira |
+| I23 | Severance | Two weeks of base per year of service, minimum 4 weeks, for involuntary exits | C; verified by Ritesh 2026-10-20 | 6090 |
+| I26 | Sales pay reset | April 1, 2026, after the bad year: everyone in sales gets an 8% market adjustment after the merit increase (reason Market adjustment in the HR change history), and sales attrition falls from 28% to 16% a year from then (I4). An FP&A angle: the cost of the raise against the cost of turnover (backfills, agency fees, ramp, lost deals) | C; agreed by Ritesh 2026-10-21 | Payroll and `hr_worker_changes` on April 1, 2026; sales attrition before and after |
+| I25 | Team leads and reporting lines | Outside sales, a team gets its first lead at 5 individual contributors and another for every 9: each month the longest-serving contributor with a year of tenure (the department's senior role first) is promoted from the first of the next month, with pay up 10% or to 90% of the lead band, at most 25%. Changed in the final v1.0 build (2026-10-21): pay rises 10% or to 80% of the lead band, whichever is higher, with no cap, so promoted leads sit inside the band's ±20% check. Five lead roles: engineering manager, cloud engineering manager, product and design lead, data science manager, hardware operations lead. Promoted leads keep their working share (player-coaches), and hiring is unchanged. Individual contributors report to a lead in their department, spread evenly; in sales, enterprise AEs, solutions consultants and sales operations report to the VP of Sales and the rest to sales managers. Leads, and teams without a lead, report to the department's executive, else its parent executive (customer success, support, services, hardware and people to the COO; cloud, product and data to the VP of Engineering; IT and facilities to the CFO), else the CEO. Executives report to the CEO | C; Claude's proposal from general knowledge (span of control 6 to 8), agreed by Ritesh 2026-10-20 | Span of control about 6 to 8 from 2025; promotions appear in `hr_worker_changes` (Promotion) |
+| I24 | Engagement survey | Twice a year (closing about April 20 and October 20) from 2022; 72% to 92% participation; favorable engagement about 80% less 1.2 points per point of the department's voluntary attrition over the next six months, 9 points lower in the six months after a reduction in force; eNPS follows engagement; groups under 5 responses suppressed | C; Ritesh to verify; verified by Ritesh 2026-10-20 | Invitations equal active workers (ENG-01) |
+
+## J. Costs and vendors
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| J1 | Production hosting | Base $42 per active team per month plus $0.02 per video hour stored per month (about 1,000 hours stored per team) plus $0.05 per livestream viewing hour; 15% commitment discount from 2025. Development and staging cost at least $1,500 a month in 2020, $4,000 in 2021, $7,000 in 2022 and $9,000 in 2023. About 9 to 10% of revenue in 2024, falling as scale and discounts grow. Changed in the final v1.0 build (2026-10-21): unit costs fall 12% a year from 2024 (storage tiers, better encoding, contract savings), so hosting falls as a share of revenue and gross margin stays within 2 points of the lifecycle model (3 in 2025). In the AWS cost report, platform cost is split EC2 55% (3 points of it untagged), RDS 30% and CloudWatch 15%; storage is S3; livestreaming is MediaLive 40% and CloudFront 60%; scouting AI is SageMaker; non-production is staging (60%) and development (40%) across EC2, RDS and S3; the commitment discount shows as a discount line against on-demand cost | C, S (E3); sized so total gross margin lands near the lifecycle model's 74%. Realized in this build: hosting (5010) is 7.7% (2023), 7.1% (2024), 5.8% (2025), 4.7% (2026), 4.5% (2027), 4.4% (2028) and 3.9% (2029) of revenue | AWS net cost ties to 5010 |
+| J2 | Non-production hosting | About 20% of production hosting | C; verified by Ritesh 2026-10-20 | 6130 |
+| J3 | League data royalties | 30% of League Stats Feed revenue, with a $150K a year minimum guarantee across the leagues | C; verified by Ritesh 2026-10-20 | 5020 and 2350 |
+| J4 | Third-party data | About $10K a month from January 2022 (with the League Stats Feed, E36) | C; verified by Ritesh 2026-10-20 | 5030 |
+| J5 | Software contracts | **Partly modeled in v1.0:** costs follow headcount, but seat counts in the software-spend export never fall below the 2024 level, so 2020 to 2023 show more active users than employees (deferred to v1.1). About 45 internal tools; average $35 per seat per month, seats scaled by headcount to the 0.7 power; annual contracts prepaid; 85% of seats active. Named systems start on their adoption dates (Slack, Google Workspace, GitHub, Figma, Rippling and Carta at the founding; Zoom March 2020; Atlassian, Tempo and Salesforce July 2020; Amplitude July 2021; Avalara and Greenhouse January 2022; Sage Intacct, Anaplan, Gainsight and Kantata January 2023; Zylo July 2023); the others one at a time as headcount grows (one per 1.7 people). QuickBooks Online $2,400 a year from the founding to December 2022 | C | Software spend system ties to 6110 and 1300 |
+| J6 | AI tools | **Partly modeled in v1.0:** the per-employee charge only; the usage add-on is not modeled (deferred to v1.1). None before 2023; about $20 per employee per month in 2023, $40 in 2024 to 2026 and $60 from 2027, plus usage; heavier in engineering. Each month's bill by department is split across the department's people by their use (spread about 0.6 in logs); Engineering and Data use the large tier about 55% and 50% of spend, other teams about 25%. Illustrative prices per million tokens: large $10 input, $1 cached, $40 output; medium $3, $0.30, $12; small $0.50, $0.05, $2 | R, C | AI usage table ties to 6120 (SW-01) |
+| J7 | Rent | Coworking at $450 per person per month until December 2021. The office lease is signed October 15, 2021 (E35): $60K security deposit, $600K build-out (leasehold improvements, 8 years) and $250K of furniture (5 years) billed in December 2021; it starts January 1, 2022 at $28 per square foot per year, 15,000 square feet, 3% annual increase, running to December 2029, extended in Q4 2028 for five more years at $33 per square foot (E27). The right-of-use asset and lease liability are recognized at commencement | C; verified by Ritesh 2026-10-20 | Lease schedule; 6410; right-of-use asset and liability roll forward |
+| J8 | Insurance | General liability, cyber, and directors and officers, renewed each April, prepaid: about $12K (2020), $35K (2021), $85K (2022), $140K (2023), $180K (2024), then 5% a year | C; verified by Ritesh 2026-10-20 | 6610 and 1300 |
+| J9 | Audit and tax fees | About $120K a year from 2024, mostly January to March. In this build $120K in 2024, growing 4% a year, billed January to March; no audit before the 2024 financial statements (E5) | C; verified by Ritesh 2026-10-20 | 6510 |
+| J10 | Legal fees | **Partly modeled in v1.0:** deal and employment spikes are not modeled (deferred to v1.1). About $3K a month in 2020, $5K in 2021, $8K in 2022, $10K in 2023 and $12K from 2024, plus deal and employment spikes | C; verified by Ritesh 2026-10-20 | 6520 |
+| J11 | Travel and meals | About $350 per employee per month at the 2023 level (15% of it in 2020 and 45% in 2021, during the pandemic; 85% in 2022); sales and professional services about 3 times average; cut 30% in 2025 Q4. Changed in the final v1.0 build (2026-10-21): the 30% not paid by card is now booked: monthly expense reports (6310 and 6320, credit 2085 employee reimbursements payable) reimbursed by ACH on the 10th of the following month | C, S | 6310 and 6320 |
+| J12 | Corporate cards | About 70% of travel, meals, software trials and small purchases go on cards; one GL line per transaction | C | EEJ lines; card payable 2080 |
+| J13 | AP terms and runs | Vendors on Net 30; one payment run every Thursday; about 2% paid late. Changed in the final v1.0 build (2026-10-21): bills are paid on the last Thursday run on or before the due date (they were paid on the first run after it); about 2% slip to the next run | C | AP aging |
+| J14 | Allocations | IT and Facilities allocated monthly by department headcount | P; verified by Ritesh 2026-10-20 | 6910 and 6911 net to zero; 6920 and 6921 net to zero |
+| J15 | Freight | About 4% of hardware revenue | C; verified by Ritesh 2026-10-20 | 5120 |
+| J16 | Office and other G&A | Utilities $4,500 a month; office supplies $40 and telecom $30 per employee a month; training $50 per employee a month; dues $1,500 and taxes and licenses $2,000 a month at the 2024 size (78 people), scaled down by headcount before then (never below 10 people's share) | C; verified by Ritesh 2026-10-20 | 6420, 6430, 6150, 6640, 6650, 6670 |
+| J17 | Outside accounting and advisory | From 2025, after the first audit: about $20K a month, rising 5% a year | C; verified by Ritesh 2026-10-20 | 6530 |
+
+## K. Product usage, support and health
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| K1 | Active users | **Partly modeled in v1.0:** a champion leaving (N1 or N2) sets engagement to 65% for 6 months in both cases; the separate coach effect (N2: usage down 30% for 2 months) is not modeled (deferred to v1.1). Share of licensed seats active in season: small clubs 60%; high schools 65%; districts 55%; colleges 75%; pro 85%; about half that out of season. Each customer has an engagement level around 1.0 (spread 0.28, moving about 12% a year) that scales its activity; it falls to 65% while a champion is gone (N1, N2) and to 75% for affected customers after E10 until March 2026. Seats: Essentials 40 per team, Professional and the bundle 100, plus extra seat blocks; Elite counted at a roster of 150 | C | Amplitude active users never exceed licensed seats |
+| K2 | Video hours | Per team per season: Essentials about 150; Professional about 600; Elite about 2,000 (a setting from 2026-10-21; it was written in the engine) | C | Storage and overage tie to usage revenue |
+| K3 | Livestream viewing | 2024 broadcasts average 180 viewing hours each; 1.6 times from Q4 2024 (E3). Usage overage billed in a month shows as about 60% broadcasts over plan ($25 each) and the rest storage hours over plan ($1.50 an hour); heavier users run over more often | C, S; verified by Ritesh 2026-10-20 | Overage in product usage equals usage revenue (4020) |
+| K4 | Usage drives churn | Customers whose in-season seat activity over the twelve months before the renewal decision is below 40% churn at 2 times their segment rate; the other customers' rate is scaled down so each segment's average stays on B6 to B10. Half of low-usage churners give the reason Low usage or no value. Changed in the final v1.0 build (2026-10-21): the 40% cutoff is replaced by a sliding scale: risk = exp(-3 x (rel - 1)), bounded between 0.3 and 4 times, where rel is the customer's trailing in-season activity against its segment's normal level (K1); each segment's average stays on B6 to B10 (rule 7). The 40% threshold still decides the Low usage reason | C; sliding scale agreed by Ritesh 2026-10-20 | Churn by usage band; ANN-K4: against each segment's churn that year, customers red in December churn at least 2 times as often as green over the next year, and yellow more than green (pooled from December 2023; checked from December 2025, when two years are pooled, because one year holds only about 20 to 30 red customers) |
+| K5 | Support cases | About 12 cases per 100 teams per month (about one case per customer every two to three months in a typical month, more in season and for low-usage customers), so each support agent handles a realistic load; 3 times that for six weeks after September 8, 2025 (E10). The health score reads support load relative to this normal volume | C, S; verified by Ritesh 2026-10-20 | Case counts |
+| K6 | Support service levels | First response target 4 business hours; resolution target 3 business days (9-hour business days, Eastern time). About 8% of cases miss each target; 35% in the six weeks after E10 | C; verified by Ritesh 2026-10-20 | SLA breaches; every SLA credit customer has a missed service level |
+| K7 | Health score | Usage 40%; support 20%; engagement (sessions per active user, until CRM activities are built) 20%; payment 20%; green 70 and above, yellow 50 to 69, red below 50. Changed in the final v1.0 build (2026-10-21): the usage component reads half this month's activity and half the trailing twelve months in season, the measure the renewal decision reads (K4), so the score ranks churn risk | C; verified by Ritesh 2026-10-20 | Gainsight score equals the weighted components |
+| K8 | NPS | Surveyed in March and October, about 35% of customers responding: 40 (March and October 2024), 38 (March 2025), 22 (October 2025, after E10), 30 (March 2026), 38 (October 2026), 43 (March 2027), 45 (October 2027), 44 (March 2028), 36 (October 2028, after E25). Healthier customers score higher. Changed in the final v1.0 build (2026-10-21): the targets are settings, with two 2029 surveys added: 41 (March) and 44 (October) | C, S; the October 2028 survey is the first after E25, so the earlier 42 by late 2028 cannot show; verified by Ritesh 2026-10-20 | NPS by survey |
+| K9 | App error rate | Normal about 0.5% of sessions; about 2% for six weeks after version 5.0 (E10) | C, S; verified by Ritesh 2026-10-20 | Amplitude error rate |
+| K10 | Daily and weekly active users | Daily active users about 20% of monthly (higher on Fridays and Saturdays, game days; about half on Sundays); 7-day active users about 55% of monthly. The 30-day count moves through the month from the prior month's unique users to this month's | C; Ritesh to verify; verified by Ritesh 2026-10-20 | DAU within WAU within MAU; month-end MAU equals monthly uniques (USE-04) |
+
+## L. Planning
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| L1 | Board budget | Approved in December for the next year and published in January: each account and department's prior-year month grown by plan rates (revenue +24% in 2025, assuming 2024 growth continues; +12% in 2026, conservative; +18% and +17% in 2027 and 2028; cost of revenue +20%, +10%, +14%, +14%; people costs +22%, +2%, +10%, +9%; other operating costs +15%, 0%, +6%, +6%), with a few points of noise by line. The 2024 budget sits 2 to 5% above the 2024 outcome on costs and 3% on revenue (E2). Changed in the final v1.0 build (2026-10-21): the plan rates are settings (L1) and cover the first budget, 2023 (revenue +110%, cost of revenue +90%, people +70%, other +50%), the cash plan for 2024 (+53%, +40%, +24%, +20%) and 2029 (+17%, +12%, +10%, +6%); the base-year rule now uses 2024, so no budget is a flat copy of the prior year | C, S | Budget versions |
+| L2 | Reforecasts | After Q1, Q2 and Q3 each year; actuals to date plus a revised outlook | C; verified by Ritesh 2026-10-20 | Version count and timing |
+| L3 | Long-range plan | Prepared each fall for the next three years | C; verified by Ritesh 2026-10-20 | One long-range plan version a year |
+| L4 | Driver assumptions published | **Partly modeled in v1.0:** the churn, expansion and new-logo drivers are not published (deferred to v1.1). New logos, churn, expansion, price, hiring and cost drivers by version | R (scope) | Driver table per version |
+| L5 | Plan bias | Budgets assume about 10% more bookings than the prior year achieved; reforecasts carry the closed months at actual and move the rest of the year half the way to the year-to-date run rate; reforecast cash plans run twelve months forward without new facility draws, so the October 2025 reforecast shows the 2026 gap behind the draw (E12). Planned positions: everyone on staff on January 1, the year's net-new hires and 5, 4, 0, 2 and 1 positions in 2024 to 2028 that are never filled; the October 2025 reforecast removes unfilled positions (E13) | C; verified by Ritesh 2026-10-20 | Forecast accuracy by version |
+
+## M. Treasury
+
+| ID | Assumption | Value | Reason and source | Check |
+| :- | :- | :- | :- | :- |
+| M1 | Founding cash and equity | The founders buy $10K of common stock and contribute $50K of cash for formation costs on January 6, 2020 (3010, 3020). Preferred stock (3015): pre-seed $1.5M (March 16, 2020), seed $4.0M (June 15, 2021), Series A $10.0M (April 12, 2022), $15.5M in all. The Series A is sized so the 2025 seasonal low stays above the $2M covenant with the October draw (E12); cash at December 31, 2023 is about $7.2M in this build (the lifecycle model has $8.2M) | R (rounds), C (sizes); Series A set in the ten-year build | Equity balances; covenant every month from March 2024 |
+| M2 | Credit facility | $5M revolving line opened March 2024; interest at a floating benchmark rate plus 3%; 0.25% a year on the unused amount; minimum cash covenant $2M tested monthly | R (background), C | Lender statement ties to 2500 and 7020 |
+| M3 | Draws and repayments | $3M drawn October 2025 (E12); $1.0M repaid December 2026 (E19); the remaining $2.0M repaid December 2027 (E23); undrawn in 2028 and 2029 | S | Lender statement |
+| M4 | Interest income | On operating cash above $1M: about 0.3% (2020), 0.1% (2021), 1.5% (2022), 4.0% (2023) and 3.5% from 2024 | C (rates follow the market); verified by Ritesh 2026-10-20 | 7010 |
+| M5 | Bank accounts | Operating and payroll accounts; payroll account funded 2 business days before each pay date | C; verified by Ritesh 2026-10-20 | Bank transactions |
+| M6 | Bank fees | About $150 a month in 2020, $400 in 2021, $900 in 2022, $1,200 in 2023 and $1,500 from 2024 | C; verified by Ritesh 2026-10-20 | 6620 |
+| M7 | Bank clearing | About a quarter of vendors are paid by check, clearing 3 to 8 business days after the payment run; customer checks are deposited the next business day; everything else clears the same business day. These are the reconciling items between the bank and GL cash | C; verified by Ritesh 2026-10-20 | Bank reconciliation difference is zero (BANK-01) |
+
+## N. Minor event catalog
+
+The engine fires about 2 to 5 minor events a month, chosen by the seed from this catalog. Each is written to the events table with its cause and the IDs it affects. The planned likelihoods describe a per-customer, per-invoice design; the engine instead draws 2 to 5 events a month from the catalog, so most events occur 5 to 25 times less often than planned. Both are kept: the planned likelihood, and the times each event occurs in this build (2021 to 2029, from `warehouse_events`). N21 in 2025 runs about 6 times its normal rate rather than double (aligned to the data 2026-10-20).
+
+| ID | Event | Planned likelihood | Times in 2021 to 2029 | Effect | Source |
+| :- | :- | :- | -: | :- | :- |
+| N1 | Key customer contact leaves (athletic director or club director) | 0.3% per customer | 41 | **Partly modeled in v1.0:** the health and usage effects are not modeled (deferred to v1.1). Renewal risk 1.5 times for 6 months; health drops one band | C; verified by Ritesh 2026-10-20 |
+| N2 | Head coach leaves | 0.4% per team; 2% in the month after the team's season ends | 34 | **Partly modeled in v1.0:** the health and usage effects are not modeled (deferred to v1.1). Renewal risk 2 times for 6 months; usage down 30% for 2 months; sport drop (D3) more likely | C; verified by Ritesh 2026-10-20 |
+| N3 | Large deal slips a quarter | 10% of open deals over $50K per quarter | 54 | Close date pushed; quarter misses by that amount | C; verified by Ritesh 2026-10-20 |
+| N4 | Large deal closes early | 5% of open deals over $50K per quarter | 27 | Close date pulled in; next quarter's pipeline lower | C; verified by Ritesh 2026-10-20 |
+| N5 | Invoice disputed | 0.5% of invoices over $10K | 21 | **Partly modeled in v1.0:** dispute credit memos are not modeled (deferred to v1.1). Payment held 30 to 60 days; half end in a credit memo | C; verified by Ritesh 2026-10-20 |
+| N6 | Vendor price increase | About 1 software vendor a month at renewal | 19 | That contract up 5 to 15% | C; verified by Ritesh 2026-10-20 |
+| N7 | Key employee resigns | About 1 a month among managers and top performers | 5 | Backfill requisition; for AEs and CSMs the rep departure effects (Q22 to Q24); for engineers project delay (I22). Changed in the final v1.0 build (2026-10-21): the key employee is one of the month's resignations among managers and AEs, so N7 no longer adds exits | C (Ritesh's list); verified by Ritesh 2026-10-20 |
+| N8 | Hardware shipment delayed | 5% of hardware orders | 19 | Delivery 2 to 4 weeks late; revenue and install pushed; contract start may push (C11) | C; verified by Ritesh 2026-10-20 |
+| N9 | District wins a grant | 1% per district per month | 5 | Adds 1 to 3 schools or sports | C; verified by Ritesh 2026-10-20 |
+| N10 | Customer acquired or merged | 0.1% per customer | 0 | **Not modeled in v1.0 (deferred to v1.1).** Transfer in and out and a logo event (policies) | C, P |
+| N11 | Upsell from a winning season | 3% per team after a strong season | 12 | Module add or tier upgrade at the next renewal | C; verified by Ritesh 2026-10-20 |
+| N12 | Budget cut at a school | 1% per school customer in June | 3 | Seat reduction or sport drop at renewal | C; verified by Ritesh 2026-10-20 |
+| N13 | Customer pays early to use budget | 5% of school invoices in June | 1 | Paid before due date | C; verified by Ritesh 2026-10-20 |
+| N14 | Failed card cluster | 1 month a year | 9 | Card declines 3 times normal for one month | C; verified by Ritesh 2026-10-20 |
+| N15 | Implementation escalation | About 8% of implementation projects (about 3% of active projects in a month) | 50 | Extra 20 to 40% hours; go-live slips 3 to 6 weeks; a delay reason in Kantata | C; verified by Ritesh 2026-10-20 |
+| N16 | Security review delays a deal | 10% of college and pro deals | 51 | Cycle adds 30 days | C; verified by Ritesh 2026-10-20 |
+| N17 | Conference or league referral | 1 a quarter | 28 | A batch of 2 to 4 related new logos | C; verified by Ritesh 2026-10-20 |
+| N18 | Positive press or award | 1 a year | 9 | Inbound leads up 20% for two months | C; verified by Ritesh 2026-10-20 |
+| N19 | Competitor undercuts a deal | 5% of open deals where a competitor is named, per quarter | 66 | Discount deepens 10 points or the deal is lost to that competitor | C; research: contested deals 5 to 15 points deeper; verified by Ritesh 2026-10-20 |
+| N20 | Payment-term extension request | 2% of public school and district invoices | 4 | Terms move from Net 30 to Net 60 on that invoice; DSO rises | C; research: adds 15 to 30 days of DSO; verified by Ritesh 2026-10-20 |
+| N21 | Customer goes out of business | 0.2% of small clubs per month; doubled in 2025. In this build 2025 runs about 6 times the normal rate | 29 | Unpaid balance written off against the allowance; churn with reason "team or club folded" | C; research: bad debt 0.5 to 2% of revenue; aligned to the data 2026-10-20; verified by Ritesh 2026-10-20 |
+
+## S. System adoption
+
+GameTide sets up each system as it grows; each folder is published from the month below (settings S). Before that month the system does not exist, so it has no files; the ledger still records the activity.
+
+| System folder | From | Why then |
+| :- | :- | :- |
+| `accounting_qbo` (QuickBooks Online) | January 2020 to December 2022 | The founders' bookkeeping from day one |
+| `bank`, `cloud_costs`, `warehouse` | January 2020 | The bank account and AWS from the founding; the warehouse covers every month |
+| `hr`, `payroll`, `equity` | March 2020 | The first payroll and option grants follow the pre-seed round |
+| `crm`, `engineering_time` | July 2020 | The first sales pipeline; development tracked once the first design is approved (policy 15) |
+| `payments` | January 2021 | The first card-paying customers |
+| `support` | March 2021 | The first support lead |
+| `product_usage` | July 2021 | Product analytics added once usage grows |
+| `marketing`, `web_analytics`, `ads`, `commissions`, `sales_tax`, `recruiting` | January 2022 | The go-to-market build-out after the seed |
+| `accounting` (Sage Intacct), `planning`, `customer_success`, `implementation`, `inventory` | January 2023 | The finance and customer systems of a scale-up, after the Series A (E38) |
+| `software_spend` | July 2023 | Software spend management once the tool count passes 40 |
+
+Source C (Ritesh to verify). Check: each folder first appears in its month and every month after; checks on a system start with it.
+
+## O. Headline event parameters
+
+The story bible describes each event; its values are here so they can be checked.
+
+| Event | Parameters |
+| :- | :- |
+| E1 fall rush | Q3 about 40% of new-logo ARR; about 1 in 5 Q3 go-lives slip past the first game |
+| E2 hiring behind plan | About 15 planned net hires, about 10 land; headcount 2 to 5 below plan most of 2024; operating expenses 3 to 5% under budget |
+| E3 Livestream hosting | Streaming and storage cost about 2 times from Q3 to Q4 2024; subscription gross margin about 2 points lower in Q4 |
+| E4 conference deal | Signed March 15, 2024; 12 schools; about $0.83M to $0.9M ARR; 25% discount; runs April 1, 2024 to June 30, 2025 |
+| E5 first audit | +about $130K commissions fix (2024 new and expansion commissions amortized over 12 months instead of 60; about $161K in this build); -$90K accrual fix; posted March 14, 2025, dated December 31, 2024 |
+| E6 price increase | Essentials $3,000 to $3,450; Livestream +20%; effective January 1, 2025 |
+| E7 NIL launch | Available April 1, 2025; 15% of colleges by December 2025; 30% by December 2026 |
+| E8 conference loss | June 30, 2025; 8 schools leave; 4 sign individually; net ARR -$650K |
+| E9 district merger | The first month from July 1, 2025 in which two district contracts renew on the same day (July 1, 2025 in this build); duplicate seat blocks and modules dropped, up to about $20K |
+| E10 buggy release | Version 5.0 on September 8, 2025; six weeks of 4 times error rate; SLA credits to about 60 customers; affected customers churn 2 times at next renewal |
+| E11 missed quarters | Bookings -10% (Q2 2025), -20 to 25% (Q3 and Q4 2025) against budget; in this build -55%, -39% and -40% (warehouse bookings against the Budget 2025 bookings), so all three quarters miss by more than planned |
+| E12 facility draw | $3M on October 15, 2025; the 2025 seasonal low (August, before the fall collections) about $2.7M, within about 40% of the $2M covenant; the draw carries the summer 2026 low (about $2.9M). In this build the 2025 low is about $2.2M in July, about 10% above the covenant, and the summer 2026 low about $2.3M |
+| E13 hiring freeze | From November 3, 2025 to January 31, 2026 |
+| E14 plan reset | 2026 budget; save discounts on 12% of high school renewals |
+| E15 reduction in force | February 15, 2026; 8 roles (about 100 to about 92); severance per I23 |
+| E16 stability and win-back | Version 5.2 on January 12, 2026; about 15 reactivations in 2026 |
+| E17 wearables | Inventory build January to March 2026; launch April 6, 2026; bad sensor lot returns in July 2026 |
+| E18 pro push | 20 new pro and elite clubs in 2026 (B5), about 55 at the end of 2026 (in this build 22 won, taking the segment from about 42 to about 61); one contract on Net 90 under the push (others follow the G2 mix) |
+| E19 recovery | NRR above 105% for 2026 (104.1% in this build, slightly under the plan); $1.0M repaid December 15, 2026; no 2026 audit adjustments |
+| E20 bundles | Performance Bundle from January 1, 2027 at $12,000 per team (Professional plus three modules worth $14,500 at 2024 list prices, about $15,400 at 2027 list); about 35% of Professional teams by December 2027: about 55% of Professional teams renewing in 2027 and 45% of new Professional teams take it, 30% of renewals after 2027 |
+| E21 reseller channel | Signed March 1, 2027; about 40 high schools in 2027; 20% reseller margin |
+| E22 faster close | Close on business day 5 from the July 2027 close |
+| E23 profitable quarter | Q4 2027 operating margin about +2% (about +5.8% in this build); remaining $2.0M repaid December 15, 2027 |
+| E24 scouting module | Launch January 10, 2028; about 15% of eligible teams by December 2028 |
+| E25 security incident | Detected May 8, 2028; about $250K costs May to September; about $150K insurance recovery in Q4 |
+| E26 sales leader leaves | Resigns August 14, 2028; two AEs follow within six weeks; new leader starts October 2, 2028; Q3 bookings about 10% below plan; Q3 2028 quota attainment averages 96% in this build, because quota capacity fell with the AE departures (Q21) |
+| E27 lease renewal | Signed November 1, 2028; five-year extension (2030 to 2034) at $33 per square foot rising 3% a year, remeasured at 6.5%: right-of-use asset and liability up about $2.1M |
+| E28 year 5 close | Positive operating cash flow for 2028; NRR about 104% |
+| E29 school funding normalizes | July 2024 to June 2025: single high school and district new logos about 10% below trend; about 15% of district renewals reduce seats or sports; multi-year share of district renewals up 10 points |
+| E30 annual prepay for clubs | From January 1, 2026: 10% discount for paying a year upfront by card; about 30% of small clubs switch by December 2026; switchers churn at about a third of the monthly rate |
+| E31 doing more with fewer people | 2027 and 2028: net hires of about 11 and 9 (headcount about 108 and 117); backfills delayed about 30 days; AI tool spend per employee about $60 a month |
+| E32 founding and funding | Founded January 6, 2020 by three founders (CEO, head of engineering, senior engineer); $10K common stock and a $50K founders' contribution; pre-seed $1.5M March 16, 2020; seed $4.0M June 15, 2021; Series A $10.0M April 12, 2022 (M1) |
+| E33 first customers | Core platform version 1 in service January 4, 2021; first invoices and Stripe charges in January 2021 (in this build the first contracts are signed in January 2021 and start on February 1, 2021, so the first invoices and Stripe charges, the first revenue, come in February 2021); colleges and pro clubs about 40% of 2021 new logos |
+| E34 pandemic relief funds | From March 15, 2021: school and district new logos high through 2023 (B5); the wind-down is E29 |
+| E35 office lease | Signed October 15, 2021; $60K deposit; build-out $600K and furniture $250K billed December 2021; commencement January 1, 2022 (J7) |
+| E36 module launches | Livestream and Highlights and the League Stats Feed January 3, 2022 (royalties and third-party data start); Athletic Trainer and Return-to-Play July 1, 2022; Auto-Tagging January 9, 2023 |
+| E37 hardware line | Cameras and accessories from March 1, 2022; 30 sideline and 6 panoramic demo units capitalized at launch (1540) |
+| E38 QuickBooks to Intacct | QuickBooks Online closes December 31, 2022; Intacct opens January 1, 2023 with conversion journal `CONV-QBO-2022`; checks MIG-01 to MIG-04 |
+| E39 efficient-growth plan | 2029: about 11 net hires (headcount about 117 to 128); marketing 10.4% of revenue |
+| E40 Platform 2029 | Capitalized project placed in service June 1, 2029; amortized over 36 months |
+| E41 year 6 close | ARR about $32.6M; operating margin about 8.5% (lifecycle model); facility undrawn |
+
+## U. Benchmark checks
+
+How GameTide compares with private SaaS companies of its size, from `research/saas-benchmarks-scenarios.md`. These are not targets the engine forces; the acceptance tests report them so users can see where GameTide sits and why.
+
+| ID | Metric | Benchmark median ($10M to $30M ARR unless noted) | GameTide, expected | GameTide, realized (2024 to 2029) | Why GameTide differs |
+| :- | :- | :- | :- | :- | :- |
+| U1 | ARR growth | 24 to 26% | 25%, 10%, 20%, 20%, 17% (2024 to 2028) | 27%, 4%, 27%, 18%, 16%, 20% | Year 2 is the planted problem year |
+| U2 | Net revenue retention | 101% | 105%, 98%, 107%, 107%, 104% | 105%, 91%, 104%, 108%, 105%, 107% | Multi-sport schools and colleges expand by adding teams |
+| U3 | Gross revenue retention | 88 to 91% | about 90% (about 86% in 2025) | 91%, 82%, 91%, 93%, 92%, 95% | Year 2 churn events |
+| U4 | Subscription gross margin | 81% | about 78 to 81%, dipping in Q4 2024 (E3) | Not measured separately | Video hosting and streaming cost |
+| U5 | Total gross margin | 77% | about 70 to 74% | 73%, 73%, 74%, 74%, 74%, 75% | Hardware (about 55% margin) and services (about 30%) are a real share of revenue |
+| U6 | Sales and marketing, % of revenue | 37% | about 40% in 2024 falling to about 30% by 2028 | 40%, 41%, 36%, 34%, 32%, 33% | Falls as the company matures |
+| U7 | R&D, % of revenue | 34% (all sizes) | about 30% falling to about 25% | 29%, 31%, 29%, 24%, 22%, 20% | Capitalized software moves part of R&D to the balance sheet |
+| U8 | G&A, % of revenue | 24% (all sizes) | about 20% falling to about 15% | 19%, 20%, 16%, 15%, 14%, 12% | One entity, one office |
+| U9 | Rule of 40 | 9% (US private) | negative in 2025, about 20% in 2027, about 25% in 2028 | 12%, -15%, 20%, 19%, 22%, 30% | First profitable quarter in Q4 2027 (E23) |
+| U10 | ARR per employee | $167K ($5M to $20M); $268K ($20M to $50M) | about $184K (2024) rising to about $240K (2028) | $176K, $165K, $212K, $225K, $240K, $264K | Near the median: sized by the lifecycle model's spending targets; hardware operations, professional services and a large SMB support load keep it from going higher (E31) |
+| U11 | Share of reps at quota | 41 to 44% | about a third to a half in good years; under a quarter in late 2025 | Account executive rep-quarters at or above quota: 41%, 22%, 35%, 50%, 35%, 36% (2024 to 2029; after the 2026-10-22 quota fix; before it 8%, 19%, 18%, 18%, 48%, 41%) | Planted misses (E11, E26) |
+| U12 | Win rate | about 19% | 18 to 30% by segment (Q2) | 26%, 21%, 25%, 26%, 24%, 25% (all segments) | Small clubs buy fast and cheaply |
+| U13 | Expansion share of new ARR | 40% | about 35 to 45% | 41%, 48%, 45%, 58%, 55%, 48% | Cross-sell of sports and modules |
+| U14 | Bad debt, % of revenue | 0.5 to 2% | about 0.5%, about 1% in 2025 | 0.02%, 0.41%, 0.07%, 0.01%, 0.16%, 0.02% | Card-paying small clubs |
+
+## T. Tolerances
+
+| ID | Assumption | Value | Reason and source |
+| :- | :- | :- | :- |
+| T1 | Default tolerance for targets | ±5% of the stated value, or ±2 points for rates; for the first two years of revenue, revenue within 12% and operating margin within 10 points (2021), and 8% and 5 points (2022), because the timing of the first sales moves the ratios more. Gross margin (from 2022) within 2 points of the lifecycle model, 3 points in 2025 (streaming cost E3 and the 5.0 release E10) | C: tight enough to prove the design, loose enough for randomness; verified by Ritesh 2026-10-20; gross margin band added 2026-10-21 |
+| T2 | Exact checks | Trial balance foots; ARR bridge foots; every roll-forward ties; tax = rate x taxable amount; counts on January 1, 2024 | R (design rules) |
+| T3 | Reconciliation checks | Bank to GL cash after reconciling items; payroll register to GL after capitalized labor and commissions; Stripe payouts to bank; sales tax report to 2100 | R |
+
+## Not yet set
+
+- **The "with issues" data version:** deferred (decisions log, 2026-10-20); the kinds and rates of data problems are set when it is taken up.

verification/chart_of_accounts.csv

@@ -0,0 +1,113 @@
+ACCOUNTNO,TITLE,ACCOUNTTYPE,NORMALBALANCE,CLOSINGTYPE,CATEGORY,NOTE
+1010,Cash: Operating,balancesheet,debit,non-closing,Current assets,Bank feed ties here
+1020,Cash: Payroll,balancesheet,debit,non-closing,Current assets,Funded before each pay run
+1030,Stripe Clearing,balancesheet,debit,non-closing,Current assets,Card payments wait here until Stripe pays out to the bank
+1100,Accounts Receivable,balancesheet,debit,non-closing,Current assets,
+1110,Allowance for Credit Losses,balancesheet,credit,non-closing,Current assets,Contra-asset (policy 13)
+1120,Unbilled Receivables,balancesheet,debit,non-closing,Current assets,"Usage and hourly services earned, not yet invoiced"
+1130,Contract Assets,balancesheet,debit,non-closing,Current assets,Escalator straight-lining (policy 5)
+1200,Inventory,balancesheet,debit,non-closing,Current assets,"Hardware, weighted-average cost"
+1210,Inventory Reserve,balancesheet,credit,non-closing,Current assets,Lower of cost or net realizable value
+1300,Prepaid Expenses,balancesheet,debit,non-closing,Current assets,"Annual software, insurance, deposits"
+1320,Deferred Commissions,balancesheet,debit,non-closing,Current assets,Capitalized commissions (policy 8)
+1400,Other Current Assets,balancesheet,debit,non-closing,Current assets,
+1510,Computer Equipment,balancesheet,debit,non-closing,Noncurrent assets,
+1520,Furniture and Fixtures,balancesheet,debit,non-closing,Noncurrent assets,
+1530,Leasehold Improvements,balancesheet,debit,non-closing,Noncurrent assets,
+1540,Demo and Loaner Hardware,balancesheet,debit,non-closing,Noncurrent assets,Policy 16
+1590,Accumulated Depreciation,balancesheet,credit,non-closing,Noncurrent assets,
+1610,Capitalized Software: In Development,balancesheet,debit,non-closing,Noncurrent assets,Policy 15
+1620,Capitalized Software: In Service,balancesheet,debit,non-closing,Noncurrent assets,Moves here at go-live
+1690,Accumulated Amortization: Software,balancesheet,credit,non-closing,Noncurrent assets,
+1700,Right-of-Use Asset,balancesheet,debit,non-closing,Noncurrent assets,Office lease (policy 23)
+1800,Security Deposits,balancesheet,debit,non-closing,Noncurrent assets,
+2010,Accounts Payable,balancesheet,credit,non-closing,Current liabilities,
+2020,Accrued Expenses,balancesheet,credit,non-closing,Current liabilities,"Unbilled vendor costs, reversed the next day (policy 20)"
+2030,Accrued Payroll,balancesheet,credit,non-closing,Current liabilities,Days worked but unpaid
+2040,Accrued Bonus,balancesheet,credit,non-closing,Current liabilities,
+2050,Accrued Commissions,balancesheet,credit,non-closing,Current liabilities,"Earned, paid the following month"
+2060,Payroll Taxes and Withholdings,balancesheet,credit,non-closing,Current liabilities,
+2070,Benefits Payable,balancesheet,credit,non-closing,Current liabilities,401(k) and health
+2080,Corporate Card Payable,balancesheet,credit,non-closing,Current liabilities,"Card spend, paid monthly"
+2085,Employee Reimbursements Payable,balancesheet,credit,non-closing,Current liabilities,"Expense reports, reimbursed the next month (J12)"
+2100,Sales Tax Payable,balancesheet,credit,non-closing,Current liabilities,Ties to the Avalara report
+2200,Deferred Revenue,balancesheet,credit,non-closing,Current liabilities,Invoices credit here; recognition moves it to revenue
+2300,Warranty Reserve,balancesheet,credit,non-closing,Current liabilities,Policy 17
+2350,Accrued Royalties,balancesheet,credit,non-closing,Current liabilities,League data royalties
+2400,Lease Liability: Current,balancesheet,credit,non-closing,Current liabilities,
+2410,Lease Liability: Noncurrent,balancesheet,credit,non-closing,Noncurrent liabilities,
+2500,Credit Facility,balancesheet,credit,non-closing,Noncurrent liabilities,Ties to the lender statement
+2510,Accrued Interest,balancesheet,credit,non-closing,Current liabilities,
+2700,Income Taxes Payable,balancesheet,credit,non-closing,Current liabilities,
+3010,Common Stock,balancesheet,credit,non-closing,Equity,
+3015,Preferred Stock,balancesheet,credit,non-closing,Equity,"The three rounds: pre-seed 2020, seed 2021, Series A 2022"
+3020,Additional Paid-In Capital,balancesheet,credit,non-closing,Equity,Stock-based compensation and the founders' 2020 contribution
+3030,Accumulated Deficit,balancesheet,credit,non-closing,Equity,
+4010,Subscription Revenue,incomestatement,credit,closed to retained earnings,Revenue,Recognized monthly per customer
+4020,Usage Revenue,incomestatement,credit,closed to retained earnings,Revenue,"Overage, outside ARR"
+4110,Implementation Revenue,incomestatement,credit,closed to retained earnings,Revenue,Over time by hours (policy 18)
+4120,Training Revenue,incomestatement,credit,closed to retained earnings,Revenue,
+4130,Analyst Services Revenue,incomestatement,credit,closed to retained earnings,Revenue,
+4140,Custom Data Feed Revenue,incomestatement,credit,closed to retained earnings,Revenue,
+4150,Hardware Installation Revenue,incomestatement,credit,closed to retained earnings,Revenue,
+4210,Hardware Revenue,incomestatement,credit,closed to retained earnings,Revenue,On delivery
+4910,Price Concessions,incomestatement,debit,closed to retained earnings,Revenue,Contra-revenue; includes the short-pay group
+4920,SLA Credits,incomestatement,debit,closed to retained earnings,Revenue,Contra-revenue
+5010,Hosting: Production,incomestatement,debit,closed to retained earnings,Cost of revenue,Ties to AWS; Livestream drives it up
+5020,League Data Royalties,incomestatement,debit,closed to retained earnings,Cost of revenue,
+5030,Third-Party Data,incomestatement,debit,closed to retained earnings,Cost of revenue,
+5040,Payment Processing Fees,incomestatement,debit,closed to retained earnings,Cost of revenue,Ties to Stripe fees
+5110,Hardware Cost of Goods Sold,incomestatement,debit,closed to retained earnings,Cost of revenue,
+5120,Freight and Shipping,incomestatement,debit,closed to retained earnings,Cost of revenue,
+5130,Warranty Expense,incomestatement,debit,closed to retained earnings,Cost of revenue,
+5140,Inventory Write-Downs,incomestatement,debit,closed to retained earnings,Cost of revenue,
+5210,Amortization of Capitalized Software,incomestatement,debit,closed to retained earnings,Cost of revenue,
+5310,Subcontracted Installation,incomestatement,debit,closed to retained earnings,Cost of revenue,Outside installers for venue cameras
+6010,Salaries and Wages,incomestatement,debit,closed to retained earnings,Operating expenses,Ties to the payroll register
+6020,Bonuses,incomestatement,debit,closed to retained earnings,Operating expenses,
+6030,Commissions,incomestatement,debit,closed to retained earnings,Operating expenses,"Amortization of deferred commissions, plus amounts expensed"
+6040,Payroll Taxes,incomestatement,debit,closed to retained earnings,Operating expenses,
+6050,Benefits,incomestatement,debit,closed to retained earnings,Operating expenses,
+6060,Stock-Based Compensation,incomestatement,debit,closed to retained earnings,Operating expenses,Ties to Carta
+6070,Contractors,incomestatement,debit,closed to retained earnings,Operating expenses,
+6080,Recruiting Fees and Job Boards,incomestatement,debit,closed to retained earnings,Operating expenses,Ties to Greenhouse agency fees
+6090,Severance,incomestatement,debit,closed to retained earnings,Operating expenses,Year 3 reduction in force
+6095,Capitalized Labor,incomestatement,credit,closed to retained earnings,Operating expenses,Credit: moves capitalized engineering pay to the balance sheet
+6110,Software Subscriptions,incomestatement,debit,closed to retained earnings,Operating expenses,Ties to the software spend system
+6120,AI Tools,incomestatement,debit,closed to retained earnings,Operating expenses,
+6130,Hosting: Non-Production,incomestatement,debit,closed to retained earnings,Operating expenses,R&D environments
+6140,"Computer Equipment Under $2,500",incomestatement,debit,closed to retained earnings,Operating expenses,
+6150,Telecom and Internet,incomestatement,debit,closed to retained earnings,Operating expenses,
+6210,Paid Media,incomestatement,debit,closed to retained earnings,Operating expenses,Ties to the ad platforms
+6220,Events and Trade Shows,incomestatement,debit,closed to retained earnings,Operating expenses,
+6230,Sponsorships,incomestatement,debit,closed to retained earnings,Operating expenses,
+6240,Content and Design,incomestatement,debit,closed to retained earnings,Operating expenses,
+6250,Partner and Referral Fees,incomestatement,debit,closed to retained earnings,Operating expenses,Policy 10
+6310,Travel,incomestatement,debit,closed to retained earnings,Operating expenses,
+6320,Meals and Entertainment,incomestatement,debit,closed to retained earnings,Operating expenses,
+6410,Rent,incomestatement,debit,closed to retained earnings,Operating expenses,Lease cost (policy 23)
+6420,Utilities and Facilities,incomestatement,debit,closed to retained earnings,Operating expenses,
+6430,Office Supplies,incomestatement,debit,closed to retained earnings,Operating expenses,
+6510,Audit and Tax Fees,incomestatement,debit,closed to retained earnings,Operating expenses,
+6520,Legal Fees,incomestatement,debit,closed to retained earnings,Operating expenses,
+6530,Consulting,incomestatement,debit,closed to retained earnings,Operating expenses,
+6610,Insurance,incomestatement,debit,closed to retained earnings,Operating expenses,
+6620,Bank Fees,incomestatement,debit,closed to retained earnings,Operating expenses,
+6630,Bad Debt Expense,incomestatement,debit,closed to retained earnings,Operating expenses,Allowance movement
+6640,Training and Development,incomestatement,debit,closed to retained earnings,Operating expenses,
+6650,Dues and Memberships,incomestatement,debit,closed to retained earnings,Operating expenses,
+6660,Depreciation,incomestatement,debit,closed to retained earnings,Operating expenses,
+6670,Taxes and Licenses,incomestatement,debit,closed to retained earnings,Operating expenses,"Non-income taxes, such as North Carolina franchise tax"
+6690,Miscellaneous,incomestatement,debit,closed to retained earnings,Operating expenses,
+6910,IT Allocation In,incomestatement,debit,closed to retained earnings,Operating expenses,Charged to each department by headcount
+6911,IT Allocation Out,incomestatement,credit,closed to retained earnings,Operating expenses,Credit in IT and Security; nets to zero
+6920,Facilities Allocation In,incomestatement,debit,closed to retained earnings,Operating expenses,
+6921,Facilities Allocation Out,incomestatement,credit,closed to retained earnings,Operating expenses,Credit in Facilities; nets to zero
+7010,Interest Income,incomestatement,credit,closed to retained earnings,Other income and expense,
+7020,Interest Expense,incomestatement,debit,closed to retained earnings,Other income and expense,"Credit facility, including unused line fees"
+7090,Other Income and Expense,incomestatement,credit,closed to retained earnings,Other income and expense,Gains and losses on disposals
+8010,Income Tax Expense,incomestatement,debit,closed to retained earnings,Income tax,"Minimal, given losses"
+9010,Headcount,statistical,debit,non-closing,Statistical,Month-end employees
+9020,ARR,statistical,debit,non-closing,Statistical,Month-end ARR
+9030,Active Customers,statistical,debit,non-closing,Statistical,Month-end count
+9040,New ARR,statistical,debit,non-closing,Statistical,For the period

verification/company-profile.md

@@ -0,0 +1,418 @@
+# GameTide: company profile
+
+GameTide is a fictional US software company that sells a sports performance and operations data platform to teams, schools and clubs. This document describes the company from its founding in January 2020 to December 2029, with the most detail at the start of the scale-up (Year 1, 2024) and through its five years (2024 to 2028). Every number the engine produces derives from here, from `system-scope.md` and from `policies.md`.
+
+Status: Phase A, being written one item at a time. Sections marked **To decide** are not agreed yet.
+
+## What GameTide sells
+
+**The platform:** game and practice video, athlete performance tracking, scouting and recruiting, and team operations.
+
+**Sports:** football, basketball, soccer, baseball and softball, hockey, volleyball, and others.
+
+**Revenue streams:**
+
+| Stream | What it is | Recurring? |
+| :- | :- | :- |
+| Subscriptions | The platform, sold in tiers with add-on modules | Yes, counts in ARR |
+| Services | Implementation, training, analyst services, custom data feeds | No |
+| Hardware | Wearable sensors and cameras, sold one time | No; adds inventory and cost of goods |
+
+GameTide also licenses official stats from two or three fictional leagues. The royalty contracts sit in AP and the royalties are cost of revenue. GameTide has no betting or media data customers.
+
+## Size
+
+| Measure | Start of Year 1 (2024) | End of Year 3 (2026) | End of Year 5 (2028) |
+| :- | :- | :- | :- |
+| Active customers | About 350 | About 450 | About 560; about 800 to 850 customer organizations appear over the five years once churn and new logos are counted |
+| ARR | About $12M | About $20M | About $28M. An outcome of the customer mix, not a target |
+| Employees | 78 | About 97 (after peaking near 100 in 2025) | About 117 |
+
+Year-by-year waypoints are in the story bible.
+
+Headcount behaves like a real SaaS company of this size: planned hiring, backfills, voluntary and involuntary exits, promotions, transfers, merit cycles, and a sales reduction in force in Year 3. It is sized by the lifecycle model's spending targets, which put ARR per employee at about $184K in 2024 rising to about $240K in 2028, near the benchmark medians.
+
+## History and stage
+
+GameTide was founded in January 2020 in Fuquay-Varina, North Carolina, and earned its first revenue in January 2021. Three founders started it: a chief executive, a head of engineering and a senior engineer, who worked unpaid until the pre-seed closed. It raised a $1.5M pre-seed (March 2020), a $4.0M seed (June 2021) and a $10.0M Series A (April 2022), $15.5M of preferred stock in all, and grew from $0 to about $12M ARR by the end of 2023 ($2.0M, $6.5M and $12.1M at the ends of 2021 to 2023): a top-performer start, after which it grows at or below the median. New-logo ARR peaks at about $5.2M in 2023 as the early-adopter wave of schools and teams is captured, and slows to about $2.3M in 2024 as growth shifts to expansion. It enters Year 1 with about $7.9M of cash, generated by the engine from the founding. It kept its books in QuickBooks Online until December 2022 and moved to Sage Intacct in January 2023, after the Series A; it worked from coworking space until its office lease began in January 2022. The founding history in `story-bible.md` lists the dated hires, launches and system adoptions.
+
+The lifecycle model (`models/gametide-lifecycle-model.xlsx`) places GameTide's whole life on the six SaaS stages: 2020 idea and build; 2021 product-market fit; 2022 early growth; 2023 to 2028 scale-up; 2029 to 2034 efficient growth (the dataset covers 2020 to 2029); 2035 to 2040 maturity. Its yearly ARR, margin, headcount and cash figures are the targets the engine is tuned to.
+
+## Geography
+
+US only. Customers are spread across the whole country; US regions and states drive sales territories and sales tax. All employees work at one US headquarters, so payroll is single-state. One US legal entity; USD only.
+
+**Headquarters (agreed):** Fuquay-Varina, North Carolina. All employees work here, so payroll uses North Carolina state income tax withholding and North Carolina unemployment insurance, and GameTide has sales tax nexus in North Carolina.
+
+**Sales tax on subscriptions (agreed):** 22 jurisdictions tax subscriptions: Texas, Washington, New York, Pennsylvania, Ohio, Tennessee, Massachusetts, South Carolina, Utah, Connecticut, Arizona, Hawaii, New Mexico, South Dakota, West Virginia, Iowa, Kentucky, Mississippi, Rhode Island, Maryland, Louisiana and Washington, DC. North Carolina and every other state do not. Hardware is taxed in every state. Schools and other tax-exempt buyers are exempt everywhere, with exemption certificates on file.
+
+**How the tax is generated:** the engine does not fetch tax data. Each jurisdiction has one combined rate, set in the assumptions document, labeled illustrative, and published in the data as the sales tax rate table (with effective dates, so a planted rate change is possible). Tax on each invoice line = taxable amount x the rate for the customer's state. The tax line in the GL carries the jurisdiction, and the monthly sales tax report (shaped like Avalara) shows the rate and is the sum of those lines by state and month, and ties to the GL sales tax payable account. Partial-price and business-only rules in real states are folded into the one rate. Simplified and illustrative, not tax advice.
+
+## Fiscal calendar
+
+**Fiscal year (agreed):** January to December, matching the calendar year. Quarters are calendar quarters; year-end is December 31. The school budget year (July to June) runs against it, which shows up as timing differences in school bookings and collections.
+
+**Years covered (agreed):** the engine generates ten years, January 1, 2020 (the founding) to December 31, 2029 (decided 2026-10-19; the scale-up Years 1 to 5 are 2024 to 2028). All ten years are released at once, kept in monthly files (decided 2026-10-19).
+
+## Customers
+
+### Segments (agreed)
+
+| Segment | Active at start of Year 1 | Average ARR | ARR |
+| :- | -: | -: | -: |
+| Small clubs and academies | 110 | about $6K | $0.7M |
+| Single high schools | 105 | about $12K | $1.3M |
+| School districts (buying for several high schools) | 25 | about $45K | $1.1M |
+| College athletic departments | 85 | about $70K | $6.0M |
+| Pro and elite clubs | 25 | about $120K | $3.0M |
+| **Total** | **350** | **about $34K** | **about $12M** |
+
+The smaller segments give volume, card payments and churn. Colleges and pro clubs carry most of the ARR.
+
+**Account hierarchies:** district to high school; university to athletic department to team; league to club.
+
+**Naming:** invented school, club and league names with creative nicknames. Generic nicknames are fine, but a nickname is never paired with a real place or league in a way that matches a real team. No real teams, schools, conferences or athletes.
+
+### Sport mix (agreed)
+
+Each customer has a **lead sport** and a **number of sports licensed**. Single-sport buyers license one; schools, districts and colleges license several. Adding a sport is a cross-sell in the ARR bridge.
+
+| Segment | Lead sport mix | Sports licensed per customer |
+| :- | :- | -: |
+| Small clubs and academies | Soccer 45%, basketball 20%, volleyball 15%, baseball and softball 10%, hockey 10% | 1 |
+| Single high schools | Football 45%, basketball 25%, soccer 10%, baseball and softball 10%, volleyball 10% | about 1.5 |
+| School districts | Mostly football-led | about 4, spread across their schools |
+| College athletic departments | Football-led at most; basketball-led at the rest | about 6 |
+| Pro and elite clubs | Soccer 40%, basketball 20%, hockey 20%, baseball 20%; no pro football | 1 sport, with 1 to 3 teams in it (for example first team, academy and women's team) |
+
+Sport drives seasonality (football renews around fall, basketball winter, baseball spring) and churn timing (a coaching change or a bad season hits one sport's renewal). Shares are Claude's judgment from general knowledge.
+
+### Payment terms
+
+Terms are carried on each Salesforce service contract and the Intacct customer record. Invoice due date = invoice date + terms.
+
+| Segment | Terms |
+| :- | :- |
+| Small clubs and academies, high schools, school districts | Net 30, not negotiable |
+| Colleges, pro and elite clubs | Negotiated Net 30, Net 60 or Net 90. Net 90 is rare: about 2 to 3% of these contracts, mostly the largest deals |
+
+### Payment methods and behavior
+
+| Segment | How they pay |
+| :- | :- |
+| Small clubs and academies | Card autopay, charged on the invoice date |
+| High schools | Check or ACH against a purchase order, often late |
+| School districts | ACH or check, slow; includes a group that habitually short-pays |
+| Colleges | ACH, mostly on time with seasonal delays |
+| Pro and elite clubs | Wire or ACH, mostly on time; a few large invoices late |
+
+## Products, modules and tiers (agreed)
+
+**What a customer pays for:** one subscription per licensed team, meaning one sport program at one customer. Each team line carries a tier, a seat band and any add-on modules. A college with six sports has six team lines on one service contract.
+
+### Tiers
+
+Every tier includes the core platform: game and practice video and basic performance tracking.
+
+| Tier | Mostly bought by | Adds |
+| :- | :- | :- |
+| Essentials | Small clubs, most high schools | Core video and basic stats |
+| Professional | Some high schools, districts, most colleges | Advanced tagging, more video storage, more seats, team reports |
+| Elite | Large college programs, pro clubs | Unlimited seats, full data export, priority support |
+
+### Add-on modules
+
+Priced per team. Some launch during the history rather than on day one, so the data includes product launches and adoption cohorts; launch dates are set in the story bible.
+
+| Module | What it does | What it adds to the data |
+| :- | :- | :- |
+| Recruiting and Scouting | Prospect boards, scouting reports | Classic mid-term add-on; drives expansion |
+| Advanced Analytics | Dashboards, opponent tendencies | Upsell for colleges and pro clubs |
+| Athlete Load and Wellness | Wearable sensor data, training load | Ties subscription revenue to hardware sales; launches with the wearables |
+| Team Operations | Scheduling, travel, eligibility paperwork | Sticky; lowers churn |
+| League Stats Feed | Official stats from the licensed leagues | Creates the royalty cost of revenue |
+| Livestream and Highlights | Game broadcasts for parents and boosters; automatic highlight reels | Heavy hosting cost, so a visibly lower gross margin; per-broadcast overage; game-day seasonality |
+| Auto-Tagging | Tags plays in uploaded video automatically | Lifts usage and lowers churn for adopters; tests whether a module pays for itself |
+| Athletic Trainer and Return-to-Play | Injury logs, rehab plans, clearance to play | A second buyer inside the customer (sports medicine), with its own renewal risk |
+| NIL and Sponsorship Tracking | Athletes' name, image and likeness deals and team sponsorships | Colleges only; launches partway through the history |
+| Opponent Scouting AI | Builds opponent scouting reports from game video | Professional and Elite only; launches January 2028; higher processing cost, lower margin |
+
+**Bundle (from 2027):** the Performance Bundle packages the Professional tier with Recruiting and Scouting, Auto-Tagging and Advanced Analytics. Existing customers move to it at renewal through a migration program (story bible E20).
+
+Tier and module names are generic so they do not copy any real product.
+
+### Seats and usage
+
+- **Seats:** each tier includes a seat band (rostered athletes plus coaches). Extra seats are sold in blocks, which creates seat add and seat reduction movements in the ARR bridge.
+- **Usage:** video storage above the plan's hours, and Livestream broadcasts above the plan, are billed monthly in arrears as overage. Usage is revenue but excluded from ARR (policy 3).
+
+## Hardware catalog (agreed)
+
+| SKU | What it is | Notes |
+| :- | :- | :- |
+| Sideline camera kit | Fixed-mount camera that follows play | Sold from day one; the core hardware line |
+| Panoramic venue camera | Wide-angle stadium or gym camera | Higher value; pairs with Livestream and Auto-Tagging |
+| Wearable sensor pack | 10 athlete sensors | Launches in Year 3 with the Athlete Load and Wellness module |
+| Charging and docking case | Charges and syncs a sensor pack | Attached to most sensor pack sales |
+| Accessories | Mounts, straps, cables, replacement parts | Low value, frequent orders; also used for warranty swaps |
+
+Each SKU has a cost and a list price, a 1-year warranty, and a serial number per unit, so returns and the warranty reserve tie to actual units. Demo and loaner units are fixed assets (policy 16).
+
+## Services catalog (agreed)
+
+| Service | How it is sold | Revenue recognized |
+| :- | :- | :- |
+| Implementation | Fixed fee, sized by tier | Over time, by hours incurred against estimated hours |
+| Hardware installation | Fixed fee per venue | When the installation is complete |
+| Training | Per session, on site or remote | When delivered |
+| Analyst services | Hourly, time and materials | As hours are worked |
+| Custom data feeds | One-time build, time and materials | As hours are worked |
+
+Implementation and installation projects appear in the implementation system (Kantata), so hours, delays and go-live dates link to revenue.
+
+## Price book (agreed)
+
+All prices are illustrative and annual unless noted. List prices are sized so that, after typical discounts, segment averages land near the ARR in the segment table; the engine tunes the tier and module mix to hold those averages.
+
+### Tiers (per team per year)
+
+| Tier | List price | Seats included | Extra seats |
+| :- | -: | :- | :- |
+| Essentials | $3,000 | 40 | $400 per block of 20 |
+| Professional | $7,500 | 100 | $750 per block of 25 |
+| Elite | $60,000 | Unlimited | n/a |
+
+### Add-on modules (per team per year)
+
+| Module | Essentials | Professional | Elite |
+| :- | -: | -: | -: |
+| Recruiting and Scouting | $1,000 | $2,000 | $8,000 |
+| Advanced Analytics | $1,500 | $3,000 | $12,000 |
+| Athlete Load and Wellness | $1,000 | $2,500 | $10,000 |
+| Team Operations | $800 | $1,500 | $5,000 |
+| League Stats Feed | not offered | $2,000 | $10,000 |
+| Livestream and Highlights | $1,200 | $2,500 | $8,000 |
+| Auto-Tagging | $1,000 | $2,000 | $8,000 |
+| Athletic Trainer and Return-to-Play | $800 | $1,500 | $6,000 |
+| NIL and Sponsorship Tracking | not offered | $4,000 | $12,000 |
+| Opponent Scouting AI (from 2028) | not offered | $3,000 | $10,000 |
+
+NIL and Sponsorship Tracking is sold to colleges only.
+
+**Performance Bundle (from 2027):** $12,000 per team per year: the Professional tier plus Recruiting and Scouting, Auto-Tagging and Advanced Analytics ($14,500 bought separately). Seats as Professional.
+
+**Later price books:** a new price book takes effect each January 1. Prices above are the 2024 list unless noted; the 2025 changes are in story bible E6, and from 2026 list prices rise about 3% a year (assumptions D12).
+
+### Usage overage (billed monthly in arrears, outside ARR)
+
+| Plan | Video storage included | Broadcasts included | Overage |
+| :- | :- | :- | :- |
+| Essentials | 200 hours a year | 20 a year | $150 per 100 hours; $25 per broadcast |
+| Professional | 1,000 hours a year | 60 a year | $150 per 100 hours; $25 per broadcast |
+| Elite | Unlimited | 200 a year | $25 per broadcast |
+
+### Hardware
+
+| SKU | List | Unit cost | Margin |
+| :- | -: | -: | -: |
+| Sideline camera kit | $1,800 | $850 | 53% |
+| Panoramic venue camera | $6,500 | $3,100 | 52% |
+| Wearable sensor pack (10) | $2,400 | $1,000 | 58% |
+| Charging and docking case | $450 | $180 | 60% |
+| Accessories | $25 to $150 | about 40% of list | about 60% |
+
+### Services
+
+| Service | Price |
+| :- | :- |
+| Implementation | Essentials $500 (often waived for small clubs); Professional $2,500 per contract plus $500 per extra team; Elite $10,000 |
+| Hardware installation | $750 per sideline camera venue; $2,500 per panoramic camera venue |
+| Training | $400 per remote session; $1,500 per on-site day |
+| Analyst services | $150 an hour |
+| Custom data feeds | $175 an hour |
+
+### Typical discounts off list
+
+| Segment | Discount |
+| :- | :- |
+| Small clubs and academies | 0 to 10% |
+| Single high schools | 5 to 15% |
+| School districts | 15 to 25% (volume) |
+| College athletic departments | 10 to 25% |
+| Pro and elite clubs | 10 to 20% |
+
+Multi-year deals get about 5% extra off, with a 5% annual escalator from year 2 (policies 1 and 5). Deals closed in the last two weeks of a quarter run a few points deeper.
+
+## Sales and go-to-market
+
+- Sales organization: SDRs, AEs by segment and region, account managers, CSMs, partner managers, and their managers. Quotas and territories.
+- Commission plans with accelerators and clawbacks.
+- Marketing pipeline: campaigns, events such as coaching clinics and athletic director conferences, leads, MQL to SQL to opportunity.
+- Partnerships: resellers, state and regional athletic associations, referral and integration partners, with partner fees and reseller margins.
+- Contracts: multi-year terms, annual uplifts, ramps, co-terming, mid-term changes.
+- CRM activities (calls, emails, meetings, demos, business reviews) feed customer health and deal outcomes.
+
+## Departments (agreed)
+
+Each department belongs to exactly one P&L group, so every salary, card charge and vendor bill lands in the right expense group and the P&L by function ties to headcount without manual splits.
+
+| # | Department | P&L group | Notes |
+| :- | :- | :- | :- |
+| 1 | Sales | Sales and marketing | SDRs, AEs, account managers, partner managers |
+| 2 | Marketing | Sales and marketing | Campaigns, events, paid media |
+| 3 | Customer Success | Sales and marketing | CSMs who own renewals and expansion |
+| 4 | Customer Support | Cost of revenue | Support cases |
+| 5 | Professional Services | Cost of revenue | Implementation, training, analyst services, custom data feeds |
+| 6 | Hardware Operations | Cost of revenue | Inventory, shipping, installs, returns |
+| 7 | Cloud Operations | Cost of revenue | Production hosting and the team that runs it |
+| 8 | Engineering | Research and development | Includes capitalized software work |
+| 9 | Product Management and Design | Research and development | |
+| 10 | Data and Sports Science | Research and development | Analytics models, Auto-Tagging |
+| 11 | Finance and Accounting | General and administrative | |
+| 12 | People and Recruiting | General and administrative | |
+| 13 | Legal | General and administrative | |
+| 14 | Executive | General and administrative | CEO and their office |
+| 15 | IT and Security | General and administrative | Allocated to all departments by headcount (policy 21) |
+| 16 | Facilities | General and administrative | Rent and office; allocated by headcount (policy 21) |
+
+**Cost centers (agreed):** one cost center per department, 16 in total, with the same codes in Rippling, Intacct and Anaplan. P&L by segment, region or rep comes from the customer and opportunity data, not from extra cost centers.
+
+Every department has its own people, budget owner, vendors, AP spend and headcount plan, all tying to the GL. Customer Success sits in sales and marketing because CSMs carry renewal and expansion targets. Cloud Operations is separate from Engineering so production hosting stays in cost of revenue while non-production environments stay in R&D.
+
+## Chart of accounts
+
+**Structure (agreed):** accounts describe what was spent (by nature); the department on the same GL line says who spent it and sets the P&L group. Functional P&L = account plus department. A few accounts are cost of revenue by nature whoever books them (hosting, league data royalties, payment processing fees, hardware cost of goods, warranty). Anaplan plans by the same account and department, so actual versus plan lines up exactly.
+
+| Range | Section |
+| :- | :- |
+| 1000s | Assets |
+| 2000s | Liabilities |
+| 3000s | Equity |
+| 4000s | Revenue, by stream |
+| 5000s | Cost of revenue by nature |
+| 6000s | Operating expenses by nature |
+| 7000s | Other income and expense |
+| 8000s | Income tax |
+| 9000s | Statistical accounts |
+
+**Account list (agreed):** 111 accounts. Notes mark accounts that exist for a specific tie-out.
+
+| # | Account | Section | Note |
+| :- | :- | :- | :- |
+| 1010 | Cash: Operating | Assets | Bank feed ties here |
+| 1020 | Cash: Payroll | Assets | Funded before each pay run |
+| 1030 | Stripe Clearing | Assets | Card payments wait here until Stripe pays out to the bank |
+| 1100 | Accounts Receivable | Assets | |
+| 1110 | Allowance for Credit Losses | Assets | Contra-asset (policy 13) |
+| 1120 | Unbilled Receivables | Assets | Usage and hourly services earned, not yet invoiced |
+| 1130 | Contract Assets | Assets | Escalator straight-lining (policy 5) |
+| 1200 | Inventory | Assets | Hardware, weighted-average cost |
+| 1210 | Inventory Reserve | Assets | Lower of cost or net realizable value |
+| 1300 | Prepaid Expenses | Assets | Annual software, insurance, deposits |
+| 1320 | Deferred Commissions | Assets | Capitalized commissions (policy 8) |
+| 1400 | Other Current Assets | Assets | |
+| 1510 | Computer Equipment | Assets | |
+| 1520 | Furniture and Fixtures | Assets | |
+| 1530 | Leasehold Improvements | Assets | |
+| 1540 | Demo and Loaner Hardware | Assets | Policy 16 |
+| 1590 | Accumulated Depreciation | Assets | |
+| 1610 | Capitalized Software: In Development | Assets | Policy 15 |
+| 1620 | Capitalized Software: In Service | Assets | Moves here at go-live |
+| 1690 | Accumulated Amortization: Software | Assets | |
+| 1700 | Right-of-Use Asset | Assets | Office lease (policy 23) |
+| 1800 | Security Deposits | Assets | |
+| 2010 | Accounts Payable | Liabilities | |
+| 2020 | Accrued Expenses | Liabilities | Unbilled vendor costs, reversed the next day (policy 20) |
+| 2030 | Accrued Payroll | Liabilities | Days worked but unpaid |
+| 2040 | Accrued Bonus | Liabilities | |
+| 2050 | Accrued Commissions | Liabilities | Earned, paid the following month |
+| 2060 | Payroll Taxes and Withholdings | Liabilities | |
+| 2070 | Benefits Payable | Liabilities | 401(k) and health |
+| 2080 | Corporate Card Payable | Liabilities | Card spend, paid monthly |
+| 2100 | Sales Tax Payable | Liabilities | Ties to the Avalara report |
+| 2200 | Deferred Revenue | Liabilities | Invoices credit here; recognition moves it to revenue |
+| 2300 | Warranty Reserve | Liabilities | Policy 17 |
+| 2350 | Accrued Royalties | Liabilities | League data royalties |
+| 2400 | Lease Liability: Current | Liabilities | |
+| 2410 | Lease Liability: Noncurrent | Liabilities | |
+| 2500 | Credit Facility | Liabilities | Ties to the lender statement |
+| 2510 | Accrued Interest | Liabilities | |
+| 2700 | Income Taxes Payable | Liabilities | |
+| 3010 | Common Stock | Equity | |
+| 3015 | Preferred Stock | Equity | The three rounds: pre-seed 2020, seed 2021, Series A 2022 |
+| 3020 | Additional Paid-In Capital | Equity | Stock-based compensation and the founders' 2020 contribution |
+| 3030 | Accumulated Deficit | Equity | |
+| 4010 | Subscription Revenue | Revenue | Recognized monthly per customer |
+| 4020 | Usage Revenue | Revenue | Overage, outside ARR |
+| 4110 | Implementation Revenue | Revenue | Over time by hours (policy 18) |
+| 4120 | Training Revenue | Revenue | |
+| 4130 | Analyst Services Revenue | Revenue | |
+| 4140 | Custom Data Feed Revenue | Revenue | |
+| 4150 | Hardware Installation Revenue | Revenue | |
+| 4210 | Hardware Revenue | Revenue | On delivery |
+| 4910 | Price Concessions | Revenue | Contra-revenue; includes the short-pay group |
+| 4920 | SLA Credits | Revenue | Contra-revenue |
+| 5010 | Hosting: Production | Cost of revenue | Ties to AWS; Livestream drives it up |
+| 5020 | League Data Royalties | Cost of revenue | |
+| 5030 | Third-Party Data | Cost of revenue | |
+| 5040 | Payment Processing Fees | Cost of revenue | Ties to Stripe fees |
+| 5110 | Hardware Cost of Goods Sold | Cost of revenue | |
+| 5120 | Freight and Shipping | Cost of revenue | |
+| 5130 | Warranty Expense | Cost of revenue | |
+| 5140 | Inventory Write-Downs | Cost of revenue | |
+| 5210 | Amortization of Capitalized Software | Cost of revenue | |
+| 5310 | Subcontracted Installation | Cost of revenue | Outside installers for venue cameras |
+| 6010 | Salaries and Wages | Operating expenses | Ties to the payroll register |
+| 6020 | Bonuses | Operating expenses | |
+| 6030 | Commissions | Operating expenses | Amortization of deferred commissions, plus amounts expensed |
+| 6040 | Payroll Taxes | Operating expenses | |
+| 6050 | Benefits | Operating expenses | |
+| 6060 | Stock-Based Compensation | Operating expenses | Ties to Carta |
+| 6070 | Contractors | Operating expenses | |
+| 6080 | Recruiting Fees and Job Boards | Operating expenses | Ties to Greenhouse agency fees |
+| 6090 | Severance | Operating expenses | Year 3 reduction in force |
+| 6095 | Capitalized Labor | Operating expenses | Credit: moves capitalized engineering pay to the balance sheet |
+| 6110 | Software Subscriptions | Operating expenses | Ties to the software spend system |
+| 6120 | AI Tools | Operating expenses | |
+| 6130 | Hosting: Non-Production | Operating expenses | R&D environments |
+| 6140 | Computer Equipment Under $2,500 | Operating expenses | |
+| 6150 | Telecom and Internet | Operating expenses | |
+| 6210 | Paid Media | Operating expenses | Ties to the ad platforms |
+| 6220 | Events and Trade Shows | Operating expenses | |
+| 6230 | Sponsorships | Operating expenses | |
+| 6240 | Content and Design | Operating expenses | |
+| 6250 | Partner and Referral Fees | Operating expenses | Policy 10 |
+| 6310 | Travel | Operating expenses | |
+| 6320 | Meals and Entertainment | Operating expenses | |
+| 6410 | Rent | Operating expenses | Lease cost (policy 23) |
+| 6420 | Utilities and Facilities | Operating expenses | |
+| 6430 | Office Supplies | Operating expenses | |
+| 6510 | Audit and Tax Fees | Operating expenses | |
+| 6520 | Legal Fees | Operating expenses | |
+| 6530 | Consulting | Operating expenses | |
+| 6610 | Insurance | Operating expenses | |
+| 6620 | Bank Fees | Operating expenses | |
+| 6630 | Bad Debt Expense | Operating expenses | Allowance movement |
+| 6640 | Training and Development | Operating expenses | |
+| 6650 | Dues and Memberships | Operating expenses | |
+| 6660 | Depreciation | Operating expenses | |
+| 6670 | Taxes and Licenses | Operating expenses | Non-income taxes, such as North Carolina franchise tax |
+| 6690 | Miscellaneous | Operating expenses | |
+| 6910 | IT Allocation In | Operating expenses | Charged to each department by headcount |
+| 6911 | IT Allocation Out | Operating expenses | Credit in IT and Security; nets to zero |
+| 6920 | Facilities Allocation In | Operating expenses | |
+| 6921 | Facilities Allocation Out | Operating expenses | Credit in Facilities; nets to zero |
+| 7010 | Interest Income | Other income and expense | |
+| 7020 | Interest Expense | Other income and expense | Credit facility, including unused line fees |
+| 7090 | Other Income and Expense | Other income and expense | Gains and losses on disposals |
+| 8010 | Income Tax Expense | Income tax | Minimal, given losses |
+| 9010 | Headcount | Statistical | Month-end employees |
+| 9020 | ARR | Statistical | Month-end ARR |
+| 9030 | Active Customers | Statistical | Month-end count |
+| 9040 | New ARR | Statistical | For the period |
+
+Salaries post in full from payroll so 6010 ties to the payroll register; 6095 then moves capitalized engineering pay to the balance sheet. Allocation in and out pairs give each department its share of IT and Facilities while the company total does not change.
+
+## The five-year arc
+
+Agreed and described in full in `story-bible.md`, with the planted events and where each shows in the data.

verification/data-dictionary.md

@@ -0,0 +1,650 @@
+# GameTide: data dictionary
+
+Every published file, what one row means, its key, its columns, how it links to other systems, and what it ties to. Published in full with every snapshot. Every table, its grain, keys, links and tie-outs are described below; the column catalog generated with each snapshot (`verification/column_catalog.csv`) lists every column of every file with its data type, an example value, how often it is empty and, where a column has 12 or fewer text values, the values seen across six months spread over the data.
+
+Status: Phase A step 6, written 2026-10-17 from the research summaries in `research/`.
+
+## How to read this document
+
+Each file has one block:
+
+- **One row:** the grain (what a single row represents).
+- **Key:** the column or columns that make a row unique.
+- **Columns:** the column names exactly as published.
+- **Links:** columns that point to other files, and the shared ID crosswalk entry they map to.
+- **Ties to:** the GL accounts or other files this file must reconcile with (checked by the acceptance tests).
+- **Rows:** approximate rows over three years of the scale-up (2024 to 2026). The ten-year totals (2020 to 2029) are about 3 times these, a little more for tables that grow with the customer base; each system starts in the month it is adopted (`system-scope.md`, When each system starts).
+- **Based on:** the research summary the names come from.
+
+Markers on column names:
+
+- **[u]**: the research could not confirm this exact name from an official source (it came from search excerpts, third-party sites or memory). It is used as written until verified.
+- **[G]**: GameTide-defined. There is no vendor standard for this column (for example custom fields, company-built worksheets, generic bank files), so GameTide chose the name in the replicated tool's style.
+
+Data types follow the replicated tool: Salesforce and Intacct dates are ISO dates and timestamps; Salesforce currency is decimal dollars; Stripe API amounts and Kantata money fields are integer cents (`_in_cents`); Stripe report files, Avalara, Zylo and AWS amounts are decimal dollars; Google Ads cost is micros (dollars times 1,000,000). The engine stores every amount internally as integer cents and converts on export.
+
+## Naming rules
+
+The full rules are in `system-scope.md` (File naming). In short:
+
+- **One folder per month-end date, then one folder per system** named by function: `2024-01-31/crm/`.
+- **File name = system prefix + the replicated tool's own table or object name + the month-end date:** `crm_opportunity_line_item_2024-01-31.csv`. File names below omit the date for readability.
+- **Activity files** hold that month's rows only; **status files** hold every record as of the month-end date and end with an `as_of_date` column. Each file entry below says which kind it is where it matters.
+- **Columns match the replicated tool exactly.** Where the tool's on-screen export headings could not be verified, files use the tool's documented API field names (decision of 2026-10-17). Nested API fields are flattened with an underscore (`payPeriod.startDate` becomes `payPeriod_startDate`).
+- **Report-style exports** sit in a `reports/` subfolder, use the tool's field labels, and have `report` in the name. CRM reports keep Salesforce labels.
+- **SQLite table names** equal file names without the date and `.csv`; one SQLite file holds all 120 months.
+- **Two published layouts** (by month, and by table for Hugging Face) contain identical files.
+- **Names beside IDs.** Wherever a file carries the ID of a customer, employee, user, account, department, product, vendor, opportunity, campaign, job, project or similar record, the record's name follows the ID in the next column, the way a report export from the real system shows it. The name column uses the system's own style: `Account.Name` and `Owner.Name` in Salesforce, `CUSTOMERNAME` and `ACCOUNTTITLE` in Sage Intacct, `worker_name` in Rippling, `Company Name` in Gainsight, `customer_name` in the warehouse. Names are taken from the system's own records, so they match the name shown everywhere else.
+
+## Shared IDs and the crosswalk
+
+Each system issues its own IDs, in its own format, as the real tool would. The engine also keeps one master key per entity and publishes the mapping in the warehouse crosswalk files, so any two systems can be joined.
+
+| Entity | Master key [G] | IDs in each system |
+| :- | :- | :- |
+| Customer | `customer_key` (for example `GT-C-000123`) | Salesforce Account `Id` (`001...`, 18 characters); Intacct `CUSTOMERID` (for example `C-10123`); QuickBooks customer `Id` and `DisplayName` (customers who signed by December 2022); Stripe customer (`cus_...`); Avalara `customerCode` (equal to the Intacct `CUSTOMERID`); Gainsight `GS ID`; Amplitude `account_id` group value |
+| Employee | `employee_key` (for example `GT-E-0042`) | Rippling worker `id` and `number`; Intacct `EMPLOYEEID`; QuickBooks employee `Id` (hired by December 2022); Salesforce User `Id` (`005...`) for users of the CRM; CaptivateIQ `employee_id`; Greenhouse `application_id` of their hire; Carta `Employee ID`; Tempo `author_accountId`; Kantata `user_id` |
+| Product | `product_key` | Salesforce `Product2` `Id` (`01t...`) and `ProductCode`; Intacct `ITEMID`; Amplitude `module` event property |
+| Department and cost center | `department_code` (16 codes) | Intacct `DEPARTMENTID`; QuickBooks class `Id` and `Name`; Rippling department `reference_code`; Anaplan `Departments` list; Greenhouse department `external_id`; Zylo `cost_center` |
+| GL account | `ACCOUNTNO` (Intacct) | Anaplan `Accounts` list uses the same numbers; QuickBooks accounts map through `warehouse_crosswalk_gl_account` (one QuickBooks account, Legal and Professional Services, splits into three Intacct accounts) |
+| Contract line | Salesforce `ContractLineItem` `Id` (`811...`) | Referenced by the warehouse ARR movements and by Intacct revenue recognition lines (`DOCNUMBER`) |
+| Vendor | Intacct `VENDORID` | QuickBooks vendor `Id` and `DisplayName`; Zylo `supplier_id`; card and AP lines in the GL |
+
+## 1 and 2. CRM (`crm`)
+
+Layout replicated: Salesforce Sales Cloud and Service Cloud, standard Quotes. Object exports use API names, 18-character IDs and ISO dates (Data Loader style). Every object also carries the system fields `Id`, `IsDeleted`, `CreatedDate`, `CreatedById`, `LastModifiedDate`, `LastModifiedById`, `SystemModstamp`, not repeated below; `CreatedBy.Name` and `LastModifiedBy.Name` follow their IDs. A related record's name follows its ID in the relationship style of a Data Loader export (`Account.Name` after `AccountId`, `Owner.Name` after `OwnerId`). Based on `research/salesforce-crm.md` and `research/sales-marketing-exports.md`.
+
+#### `crm/crm_account.csv`
+- **One row:** an account (customer, prospect, child school or department, partner). **Key:** `Id`. **Rows:** about 4,000.
+- **Columns:** `Name`, `AccountNumber`, `OwnerId`, `Owner.Name`, `RecordTypeId`, `ParentId`, `Parent.Name`, `Type`, `Industry`, `AccountSource`, `BillingStreet`, `BillingCity`, `BillingState`, `BillingPostalCode`, `BillingCountry`, `Phone`, `Website`, `LastActivityDate`, `ARR__c` [G], `Segment__c` [G], `Sport__c` [G], `Region__c` [G], `Customer_Since__c` [G], `Churn_Date__c` [G], `Next_Renewal_Date__c` [G], `Tax_Exempt__c` [G], `Payment_Terms__c` [G].
+- **Links:** `ParentId` to `crm_account` (district to school; university to department; conference to colleges); `OwnerId` to `crm_user`; crosswalk customer.
+- **Ties to:** `ARR__c` equals the sum of active contract lines' annualized value; warehouse ARR by customer.
+- **Values:** `Type` is Customer, Former Customer, Prospect, Partner (the state association, E21), or the child kinds School, University and Member school. Owners change when an owner leaves: accounts and open deals move to a colleague in the same role within two weeks (Q23).
+
+#### `crm/crm_contact.csv`
+- **One row:** a person at an account (status file). **Key:** `Id`. **Rows:** about 10,500 at the end of 2029.
+- **Columns:** `AccountId`, `Account.Name`, `FirstName`, `LastName`, `Title`, `Department`, `Email`, `Phone`, `MailingState`, `LeadSource`, `ReportsToId`, `ReportsTo.Name`, `OwnerId`, `Owner.Name`.
+- **Values:** a converted lead's person is the account's first contact (the champion, `crm_lead.ConvertedContactId`); customers then add an economic buyer, a billing contact and operations staff by segment; each child school or department has its head coach (Q31). Phone numbers are fictional (555-01xx).
+- **Links:** `AccountId` to `crm_account`; `ReportsToId` to another contact (the champion reports to the economic buyer); `ContactId` on opportunities (the primary contact), service contracts (the billing contact), cases, contact roles and campaign influence (check KEY-08).
+#### `crm/crm_lead.csv`
+- **One row:** a lead. **Key:** `Id`. **Rows:** about 10,000.
+- **Columns:** `FirstName`, `LastName`, `Title`, `Company`, `Email`, `State`, `Status`, `LeadSource`, `Rating`, `OwnerId`, `Owner.Name`, `IsConverted`, `ConvertedDate`, `ConvertedAccountId`, `ConvertedAccount.Name`, `ConvertedContactId`, `ConvertedOpportunityId`, `ConvertedOpportunity.Name`, `MQL_Date__c` [G], `SQL_Date__c` [G], `GA_Client_ID__c` [G]; marketing automation fields: `pi__score__c`, `pi__grade__c`, `pi__first_touch_url__c`, `pi__utm_source__c`, `pi__utm_medium__c` [u], `pi__utm_campaign__c` [u], `pi__utm_content__c` [u], `pi__utm_term__c` [u], `pi__campaign__c` [u], `pi__first_activity__c` [u], `pi__last_activity__c` [u], `pi__conversion_date__c` [u], `pi__pardot_hard_bounced__c`.
+- **Links:** `Converted*Id` to account, contact and opportunity; `pi__utm_*` values join to `web_analytics` and `ads` source, medium and campaign.
+
+#### `crm/crm_opportunity.csv`
+- **One row:** an opportunity (New Business, Expansion, Renewal or Contraction). **Key:** `Id`. **Rows:** about 4,000.
+- **Columns:** `AccountId`, `Account.Name`, `Name`, `StageName`, `Amount`, `Probability`, `ExpectedRevenue`, `CloseDate`, `Type`, `LeadSource`, `NextStep`, `ForecastCategoryName`, `IsClosed`, `IsWon`, `CampaignId`, `Campaign.Name`, `Pricebook2Id`, `Pricebook2.Name`, `ContactId`, `FiscalYear`, `FiscalQuarter`, `AgeInDays`, `LastStageChangeDate`, `PushCount`, `OwnerId`, `Owner.Name`, `ARR__c` [G], `Net_New_ARR__c` [G], `Prior_ARR__c` [G], `Term_Months__c` [G], `Renewal_Of__c` [G], `Signed_Date__c` [G], `Loss_Reason__c` [G], `Primary_Competitor__c` [G], `Partner_Account__c` [G].
+- **Values:** `Type` is New Business, Expansion, Renewal or Contraction. `StageName` follows assumption Q1. `Loss_Reason__c` uses the shared reason list (assumption B19) plus the new-business reasons (Q9).
+- **Ties to:** `Amount` is total contract value; `ARR__c` is the FP&A metric (policies doc CRM convention).
+
+#### `crm/crm_opportunity_history.csv`
+- **One row:** a stage, amount or close date change on an opportunity. **Key:** `Id`. **Rows:** about 20,000.
+- **Columns:** `OpportunityId`, `Opportunity.Name`, `StageName`, `Amount`, `PrevAmount`, `CloseDate`, `PrevCloseDate`, `Probability`, `ForecastCategory`.
+
+#### `crm/crm_opportunity_line_item.csv`
+- **One row:** a product on an opportunity. **Key:** `Id`. **Rows:** about 10,000.
+- **Columns:** `OpportunityId`, `Opportunity.Name`, `PricebookEntryId`, `Product2Id`, `Product2.Name`, `ProductCode`, `Quantity`, `ListPrice`, `UnitPrice`, `Discount`, `TotalPrice`, `ServiceDate`.
+
+#### `crm/crm_opportunity_contact_role.csv`
+- **One row:** a contact's role on an opportunity (status file). **Key:** `Id`. **Columns:** `OpportunityId`, `Opportunity.Name`, `ContactId`, `Contact.Name`, `Role`, `IsPrimary` [u].
+- **Values:** every contact at the account by the close date, with a role by title: Decision Maker (the champion, primary), Economic Buyer, Influencer (billing), Technical Buyer, Evaluator (Q31).
+#### `crm/crm_product2.csv`, `crm/crm_pricebook2.csv`, `crm/crm_pricebook_entry.csv`
+- **One row:** a product; a price book (one per year from 2024); a product's price in a price book. **Keys:** `Id`.
+- **Columns:** Product2: `Name`, `ProductCode`, `Family`, `IsActive`, `Description`, `Tier__c` [G], `Module__c` [G]. Pricebook2: `Name`, `IsActive`, `IsStandard`, `Valid_From__c` [G], `Valid_To__c` [G]. PricebookEntry: `Pricebook2Id`, `Pricebook2.Name`, `Product2Id`, `Product2.Name`, `UnitPrice`, `IsActive`, `UseStandardPrice`.
+- **Ties to:** the price book in `company-profile.md`; Intacct items through the product crosswalk.
+
+#### `crm/crm_quote.csv`, `crm/crm_quote_line_item.csv`
+- **One row:** a quote; a quote line (status files). **Keys:** `Id`. **Rows:** about 3,200 quotes and 27,000 lines at the end of 2029.
+- **Columns:** Quote: `OpportunityId`, `Opportunity.Name`, `Name`, `Status`, `ExpirationDate`, `Subtotal`, `Discount` (percent), `TotalPrice`, `GrandTotal`, `IsSyncing` [u]. QuoteLineItem: `QuoteId`, `Quote.Name`, `PricebookEntryId`, `Product2Id`, `Product2.Name`, `Quantity`, `UnitPrice`, `Discount`, `TotalPrice`.
+- **Values:** new-business deals get a quote when they reach Proposal and, on 60% of deals, a second version at Negotiate with the final discount (Q32). `Status` is Presented while open; the final version becomes Accepted when the deal is won and Denied when lost; an earlier version is Denied once replaced. `IsSyncing` marks the final version.
+- **Ties to:** an accepted quote's `GrandTotal` equals the opportunity's line items (check QUO-01).
+#### `crm/crm_service_contract.csv`
+- **One row:** a subscription contract (one per signed term; a renewal is a new row). **Key:** `Id`. **Rows:** about 1,500.
+- **Columns:** `Name`, `ContractNumber`, `OwnerId`, `Owner.Name`, `AccountId`, `Account.Name`, `ContactId`, `Pricebook2Id`, `Pricebook2.Name`, `ParentServiceContractId`, `RootServiceContractId`, `StartDate`, `EndDate`, `ActivationDate`, `Term`, `Subtotal`, `Discount`, `TotalPrice`, `Tax`, `GrandTotal`, `LineItemCount`, `Status`, `ApprovalStatus`, `SpecialTerms`, `ARR__c` [G], `Auto_Renew__c` [G], `Billing_Frequency__c` [G], `Payment_Terms__c` [G], `Signed_Date__c` [G], `Opportunity__c` [G], `End_Reason__c` [G], `Termination_Type__c` [G], `Termination_Notice_Date__c` [G], `Suspended_Date__c` [G], `Termination_for_Convenience__c` [G].
+- **Values:** `Termination_Type__c` is Customer cancellation, Termination for convenience, Non-appropriation or Non-payment (policy 25). `End_Reason__c` uses the shared reason list (assumption B19). `Billing_Frequency__c` is Monthly, Quarterly, Semiannual or Annual (C2). In the core engine, early ends are Non-payment for monthly card clubs after repeated declines (G4) or when a club folds (N21, reason Team or club folded). `Suspended_Date__c` is set on active contracts of a customer with an invoice open more than 90 days past due (C17), from the 91st day, and clears when the customer pays. `Termination_for_Convenience__c` is true on contracts with a convenience or non-appropriation clause (C8).
+- **Links:** `ParentServiceContractId` to the contract it renews; `RootServiceContractId` to the first contract in the chain.
+
+#### `crm/crm_contract_line_item.csv`
+- **One row:** one team, module or seat block for one contract year. **Key:** `Id`. **Rows:** about 12,000.
+- **Columns:** `ServiceContractId`, `ServiceContract.Name`, `LineItemNumber`, `PricebookEntryId`, `Product2Id`, `Product2.Name`, `AssetId`, `Quantity`, `ListPrice`, `UnitPrice`, `Discount`, `Subtotal`, `TotalPrice`, `StartDate`, `EndDate`, `Status`, `ParentContractLineItemId`, `RootContractLineItemId`, `ARR__c` [G], `Is_Recurring__c` [G], `Team__c` [G], `Sport__c` [G], `Seasonal__c` [G], `Paused_From__c` [G], `Paused_To__c` [G], `Free_Months__c` [G], `End_Reason__c` [G].
+- **Raw facts, not labels:** escalators are a new line per contract year; expansions are new co-termed lines; decommissions end a line early or drop it at renewal; product swaps end one line and start a linked one on the same date. Categories live in `warehouse_arr_movements`.
+- **Ties to:** Intacct invoices and revenue recognition lines reference the line `Id`.
+
+#### `crm/crm_campaign.csv`, `crm/crm_campaign_member.csv`, `crm/crm_campaign_influence.csv`
+- **One row:** a campaign; a lead or contact in a campaign; a campaign's credit on an opportunity under one attribution model. **Keys:** `Id`.
+- **Columns:** Campaign: `Name`, `ParentId`, `Parent.Name`, `Type`, `Status`, `StartDate`, `EndDate`, `BudgetedCost`, `ActualCost`, `NumberOfLeads`, `NumberOfConvertedLeads`, `NumberOfResponses`, `NumberOfOpportunities`, `NumberOfWonOpportunities`, `AmountAllOpportunities`, `AmountWonOpportunities`, `UTM_Campaign__c` [G]. CampaignMember: `CampaignId`, `Campaign.Name`, `LeadId`, `Lead.Name`, `ContactId`, `Status`, `HasResponded`, `FirstRespondedDate`. CampaignInfluence: `CampaignId`, `OpportunityId`, `Opportunity.Name`, `ContactId`, `ModelId`, `Influence`, `RevenueShare`.
+- **Status files** (built in step 2). Campaigns: program parents (Paid Media, Events and Clinics, Email Nurture, Outbound Prospecting, Referral Programs, Website), seven evergreen ad campaigns, yearly programs, quarterly SDR outbound, and dated events (coaching clinics January to April by region, the June athletic director conference, fall regional showcases, webinars). Every lead is a member of its first-touch campaign. Influence has three models (`ModelId`): first touch, last touch and even distribution, on every opportunity sourced from a lead.
+- **Ties to:** `UTM_Campaign__c` matches the ad files' campaign names; `ActualCost` to date on ad campaigns equals ad spend to date in the ad platforms (check CMP-01), and a month's event campaigns equal that month's events bills (6220, check CMP-02); influence revenue shares add up to the opportunity `Amount` under each model (CMP-03). `crm_opportunity.CampaignId` is the first-touch campaign.
+
+#### `crm/crm_task.csv`, `crm/crm_event.csv`
+- **One row:** a task (call or email, including sales engagement sequence steps) or an event (meeting, demo, business review), in the month it happened (activity files). **Keys:** `Id`. **Rows:** about 307,000 tasks and 27,000 events over the ten years (Q14).
+- **Columns:** Task: `Subject`, `ActivityDate`, `Status`, `Priority`, `Type`, `TaskSubtype`, `WhoId`, `Who.Name`, `WhatId`, `What.Name`, `AccountId`, `Account.Name`, `OwnerId`, `Owner.Name`, `CompletedDateTime`, `CallDurationInSeconds`, `Sequence_Name__c` [G] (sales engagement, system 6). Event: `Subject`, `StartDateTime`, `EndDateTime`, `DurationInMinutes`, `Type` (Meeting, Demo, Business Review), `WhoId`, `Who.Name`, `WhatId`, `What.Name`, `AccountId`, `Account.Name`, `OwnerId`, `Owner.Name`.
+- **Values:** leads get a sequence (Outbound prospecting or Inbound follow-up) with `WhoId` the lead; deal touches have `WhoId` the primary contact and `WhatId` the opportunity; customer success check-ins and quarterly business reviews have `WhatId` the account. Won new business carries about twice the touches of lost; customer success touches halve in the 120 days before a churn (Q14).
+- **Links:** `WhoId` to `crm_contact` or `crm_lead`; `WhatId` to `crm_opportunity` or `crm_account` (check KEY-09). `crm_account.LastActivityDate` is the latest activity on the account.
+#### `crm/crm_user.csv`, `crm/crm_user_role.csv`, `crm/crm_territory.csv`, `crm/crm_quota.csv`, `crm/crm_forecast_submission.csv`
+- **One row:** a CRM user; a role in the hierarchy (one per department, under Executive); a territory (segment band by region, 12); a quota for one rep for one quarter; a rep's weekly forecast call in one category.
+- **Columns:** User: `Name`, `Email`, `UserRoleId`, `ManagerId`, `Manager.Name`, `IsActive`, `Title`, `Department`, `Employee_Number__c` [G]. UserRole: `Name`, `ParentRoleId`, `ParentRole.Name`. Territory [G]: `Name`, `Segment__c`, `Region__c`, `OwnerId`, `Owner.Name`. Quota [G]: `OwnerId`, `Owner.Name`, `Period_Start__c`, `Period_End__c`, `Quota_Type__c` (New ARR for account executives, Expansion ARR for customer success managers), `Quota_Amount__c` (the quarter, after ramp), `Annual_Quota__c`, `Ramp_Percent__c` (Q18). Forecast submission [G]: `OwnerId`, `Owner.Name`, `Period_Start__c` (the quarter), `Forecast_Category__c` (Closed, Commit, Best Case, Pipeline), `Amount__c` (ARR), `Submitted_Date__c` (each Monday).
+- **Kinds:** users, roles, territories and quotas are status files; forecast submissions are an activity file (that month's Mondays).
+- **Values:** the four forecast numbers nest: closed is won ARR in the quarter to date; commit adds the rep's judgment of open commit deals (85% to 110%, Q33); best case and pipeline add those categories in full. Comparing a quarter's Monday commits with its final closed ARR measures forecast accuracy.
+- **Note:** Salesforce territory and forecasting objects vary by edition and setup, so territories, quotas and forecast submissions use GameTide-defined custom objects in Salesforce style.
+- **Ties to:** forecast categories nest (FC-01); the last submission's closed amount equals won new business and expansion ARR in the quarter (FC-02).
+- **Links:** `Employee_Number__c` to the employee crosswalk (Rippling `number`); `UserRoleId` to `crm_user_role`.
+#### Reports (`crm/reports/`)
+Report-style exports with Salesforce field labels, 15-character IDs and US date format:
+- `crm_report_accounts_with_arr.csv`: Account Name, Account ID, Account Owner, Type, Segment, Region, Billing State, ARR, Customer Since, Next Renewal Date.
+
+## 3. Marketing automation (`marketing`)
+
+Layout replicated: Salesforce Account Engagement. Score, grade and UTM fields sit on the CRM Lead (above). Based on `research/sales-marketing-exports.md`.
+
+#### `marketing/marketing_list_email_stats.csv`
+- **One row:** one list email send (activity file). **Key:** `list_email_id` [G]. **Rows:** about 6 to 8 a month: the customer newsletter, three prospect nurture steps, event invitations in event months, and a fall readiness send from May to July.
+- **Columns:** `list_email_id` [G], `name` [G], `campaign_id`, `sent_at` [u], `sent`, `delivered`, `opens`, `unique_opens`, `total_clicks`, `unique_clicks`, `soft_bounced`, `hard_bounced`, `opt_outs`, `spam_complaints`, `delivery_rate`, `opens_rate`, `click_through_rate`, `unique_click_through_rate`, `click_open_ratio`, `opt_out_rate`, `spam_complaint_rate`. API v4 names; only `unique_clicks`, `soft_bounced` and `spam_complaints` are confirmed from official docs, the rest from a connector mirror.
+
+#### `marketing/marketing_prospect.csv`
+- **One row:** a prospect (lifetime summary). **Key:** `id`. **Rows:** about 10,000.
+- **Columns:** `id`, `email`, `score`, `grade`, `campaign_id`, `campaign_name`, `first_activity_at`, `last_activity_at`, `source`, `created_at`, `crm_lead_fid` [u], `touch_count` [G], `visit_count` [G].
+- **Status file.** One prospect per CRM lead; `campaign_id` is the Salesforce campaign `Id` (connected campaigns). The lead's `pi__utm_*`, `pi__first_touch_url__c`, `pi__campaign__c` and activity dates come from the same record.
+- **Links:** `crm_lead_fid` to `crm_lead.Id` (check KEY-04).
+
+## 4. Website analytics (`web_analytics`)
+
+Layout replicated: Google Analytics 4 Data API names. Based on `research/sales-marketing-exports.md`.
+
+#### `web_analytics/web_analytics_traffic_acquisition.csv`
+- **One row:** a month, channel group, source / medium and campaign. **Key:** `yearMonth`, `sessionDefaultChannelGroup`, `sessionSourceMedium`, `sessionCampaignName`. **Rows:** about 5,000.
+- **Columns:** `yearMonth`, `sessionDefaultChannelGroup`, `sessionSourceMedium`, `sessionSource`, `sessionMedium`, `sessionCampaignName`, `sessions`, `totalUsers`, `newUsers`, `engagedSessions`, `engagementRate`, `bounceRate`, `averageSessionDuration`, `eventCount`, `keyEvents`, `sessionKeyEventRate`.
+- **Activity file**, about 15 rows a month. Paid rows carry the ad campaign's UTM name; organic, direct, referral and social rows carry GA4's `(organic)`, `(direct)` and `(referral)`.
+- **Ties to:** `keyEvents` (form fills and demo requests) roughly to CRM leads with the same source, medium and campaign in the month (about 1.1 to 1.3 times, since some form fills are existing prospects); paid sessions to ad clicks (check WEB-02); `bounceRate` + `engagementRate` = 1 on every row (WEB-01); user counts do not add across rows.
+
+## 5. Ad platforms (`ads`)
+
+Layout: two levels. Based on `research/sales-marketing-exports.md`.
+
+**Judgment call:** the scope asked for one combined monthly table, but no platform shares column names with another (Google reports cost in micros, Meta has no single conversions column, LinkedIn returns campaign IDs only). So the combined file uses Google Analytics' documented cost data import layout, a real file analysts build, which joins to GA4 sessions and to the UTM fields on CRM leads. Each platform also gets a monthly native file in its own API names, because those carry conversions and are what tie to the platform's bills in the GL.
+
+#### `ads/ads_cost_data_import.csv`
+- **One row:** a campaign on one day. **Key:** `utm_id`, `date`. **Rows:** about 25,000.
+- **Columns:** `utm_id`, `utm_campaign`, `utm_source`, `utm_medium`, `date`, `impressions`, `clicks`, `cost`.
+- **Ties to:** `utm_source`, `utm_medium` and `utm_campaign` join to GA4 `sessionSource`, `sessionMedium`, `sessionCampaignName` and to `pi__utm_*` on CRM leads; the sum of `cost` by platform equals the three native files.
+
+#### `ads/ads_google_campaign_monthly.csv`
+- **One row:** a Google Ads campaign in a month. **Key:** `campaign.id`, `segments.month`.
+- **Columns:** `customer.id`, `campaign.id`, `campaign.name`, `campaign.advertising_channel_type`, `campaign.status`, `segments.month`, `metrics.impressions`, `metrics.clicks`, `metrics.cost_micros`, `metrics.conversions`, `metrics.conversions_value`.
+
+#### `ads/ads_meta_campaign_monthly.csv`
+- **One row:** a Meta campaign in a month. **Key:** `campaign_id`, `date_start`.
+- **Columns:** `account_id`, `campaign_id`, `campaign_name` [u], `date_start`, `date_stop`, `impressions`, `clicks`, `inline_link_clicks` [u], `spend`, `account_currency` [u], `actions_lead` [G] (the `actions` list flattened to the lead action type).
+
+#### `ads/ads_linkedin_campaign_monthly.csv` and `ads/ads_linkedin_campaigns.csv`
+- **One row:** a LinkedIn campaign in a month; a LinkedIn campaign. **Keys:** `pivotValues`, `dateRange_start`; `id`.
+- **Columns:** monthly: `pivotValues` (campaign URN), `dateRange_start`, `dateRange_end`, `impressions`, `clicks`, `landingPageClicks`, `costInUsd`, `externalWebsiteConversions`, `oneClickLeads`. Campaigns: `id` [u], `name` [u] (the lookup the API requires for campaign names).
+- **Ties to (all native files):** spend by platform to GL paid media (6210) with a one-month billing timing difference: a month's spend is the bill posted the next month (assumption F7, check ADS-02). The daily cost import sums to the native files (ADS-01). December 2028 spend is billed in January 2029, after the generated end, so it has no GL bill in the data.
+
+## 6. Sales engagement
+
+No files of its own. Sequence steps are CRM tasks with `Sequence_Name__c` and `TaskSubtype`.
+
+## 7. Commissions (`commissions`)
+
+Layout replicated: CaptivateIQ. Commission worksheets are company-built in CaptivateIQ, so the worksheet columns are GameTide-defined in CaptivateIQ's Title Case style. Based on `research/sales-marketing-exports.md`.
+
+#### `commissions/commissions_payout_summary.csv`
+- **One row:** a payee for one plan and payout date. **Key:** `Employee ID`, `Plan`, `Payout Date`. **Rows:** about 2,500.
+- **Columns:** `Employee ID` [u], `Employee Email`, `Employee Name` [u], `Plan` [u], `Period Group` [u], `Payout Date` [u], `Payout` [u], `Adjustments` [u], `Adjusted Payout`, `Currency` [u].
+- **Activity file** by payout date. `Payout` is the commission due on the prior month's deals; `Adjustments` are clawbacks recovered (negative).
+- **Ties to:** `Adjusted Payout` equals commission earnings in the payroll run lines (check COM-01); accrued commissions (2050).
+
+#### `commissions/commissions_plan_worksheet.csv`
+- **One row:** a payee's credit on one deal. **Key:** `Employee ID`, `Opportunity ID`, `Deal Type`. **Rows:** about 5,000.
+- **Columns [G]:** `Employee ID`, `Employee Email`, `Employee Name`, `Plan`, `Period Group`, `Payout Date`, `Opportunity ID`, `Account Name`, `Opportunity Name`, `Close Date`, `Deal Type`, `Commissionable Amount`, `Quota`, `Attainment %`, `Rate`, `Accelerator`, `Commission Earned`, `Clawback`, `Capitalize`, `Amortization Months`, `Payout`, `Adjustments`, `Adjusted Payout`.
+- **Activity file:** deal rows in the month the deal closes; clawback rows (`Deal Type` = Clawback) in the month each amount is recovered from a payout. `Quota` is the payee's quarterly quota and `Attainment %` the payee's quarter-to-date credit after this deal; `Accelerator` is true when the deal takes the payee above 100% (Q26), and the part of the deal above quota earns 1.5 times the rate. Renewals earn 2% and do not count toward quota. A commission forfeited because the payee left before the payout shows `Adjustments` equal to minus the payout. Clawbacks (Q27) apply when the customer churns within 182 days of a new or expansion deal; amounts the payee's later payouts cannot cover are waived.
+- **Ties to:** `Opportunity ID` to `crm_opportunity.Id` (KEY-05); `Commission Earned` to commissions accrued in 2050 (COM-02); clawbacks to 2050 against 1320 (COM-03); capitalized amounts to deferred commissions (1320) and amortization to commissions expense (6030).
+
+## 8. E-signature
+
+No files of its own. `Signed_Date__c` on CRM opportunities and service contracts.
+
+## 9. Accounting (`accounting`, from January 2023; `accounting_qbo`, 2020 to 2022)
+
+GameTide keeps its books in QuickBooks Online from the founding to December 31, 2022 and in Sage Intacct from January 1, 2023 (E38). Both are exports of the same ledger, so a QuickBooks line and the Intacct line it would have been carry the same amount, date, description, customer, vendor, employee and department; only the names and IDs differ, and the warehouse crosswalks join them.
+
+### Sage Intacct (`accounting`, from January 2023)
+
+Layout replicated: Sage Intacct (GLDETAIL view and get_trialbalance). Based on `research/intacct-gl.md`.
+
+#### `accounting/accounting_gl_detail.csv`
+- **One row:** one GL line. **Key:** `RECORDNO` [u]. **Rows:** about 150,000 to 250,000.
+- **Columns:** batch: `BATCH_DATE`, `BATCH_NO`, `BATCH_TITLE`, `SYMBOL`, `BOOKID`, `REFERENCENO`, `ADJ`, `MODULEKEY`; line: `LINE_NO`, `ENTRY_DATE`, `TR_TYPE`, `DOCUMENT`, `ACCOUNTNO`, `ACCOUNTTITLE`, `DESCRIPTION`, `STATISTICAL`; amounts: `DEBITAMOUNT`, `CREDITAMOUNT`, `AMOUNT`, `CURRENCY`; dimensions: `DEPARTMENTID`, `LOCATIONID`, `CUSTOMERID`, `VENDORID`, `EMPLOYEEID`, `PROJECTID`, `ITEMID`, `CLASSID` and their name columns; source document: `DOCNUMBER`, `RECORDTYPE`, `RECORDID`, `CUSTENTITY`, `VENDENTITY`, `WHENDUE`, `WHENPAID`, `TOTALENTERED`, `TOTALPAID`, `TOTALDUE`; status: `STATE`, `CLEARED`, `CLRDATE`, `CREATEDBY`, `WHENCREATED`; GameTide additions: `CONTRACT_LINE_ID` [G] (on revenue lines), `TAX_JURISDICTION` [G] (on tax lines), `APPLIES_TO_DOCNUMBER` [G] (on payments, credits and write-offs).
+- **Values:** `SYMBOL` is GJ, ARJ, APJ, CMJ, PYRJ, EEJ, RRJ or STJ (statistical). Card transactions are EEJ lines; AP bills and payments APJ; invoices, payments and credit memos ARJ.
+- **When a line appears:** `WHENCREATED` is when the entry became available in the real system: the posting date for daily transactions, the close date (business day 8 of the next month, business day 5 from the July 2027 close, E22) for month-end entries, and the posting date in March for audit adjustments. A month's folder holds its own entries available by its release date (about the 15th of the next month) plus any earlier-dated audit adjustments posted during the month (`ADJ` = true, `BATCH_DATE` = December 31 of the audited year, P9, E5).
+- **Credit memo reasons (`DESCRIPTION`):** Price concession (4910), SLA credit (4920, E10) and Credit loss (a write-off against the allowance, 1110).
+- **Ties to:** the trial balance; AR and AP aging rebuilt from documents; bank (1010, 1020); Stripe clearing (1030); sales tax (2100); payroll; every sub-ledger roll-forward.
+
+#### `accounting/accounting_trial_balance.csv`
+- **One row:** a GL account and department for one month. **Key:** `REPORTINGPERIOD` [u], `GLACCOUNTNO` [u], `DEPARTMENTID` [u]. **Rows:** about 30,000.
+- **Columns:** `REPORTINGPERIOD` [u], `GLACCOUNTNO`, `ACCOUNTTITLE` [u], `STARTBALANCE` [u], `DEBITS` [u], `CREDITS` [u], `ADJDEBITS` [u], `ADJCREDITS` [u], `ENDBALANCE` [u], `REPORTINGBOOK` [u], `CURRENCY` [u], `LOCATIONID`, `LOCATIONNAME` [u], `DEPARTMENTID`, `DEPARTMENTNAME` [u]. The research confirms the content of these columns; the exact API names were not captured.
+- **Ties to:** debits equal credits every month; end balances equal the sum of GL detail.
+- **Start balances:** last month's end balances. January start balances close the prior year's income statement (accounts 4000 to 8999) into the accumulated deficit (3030). Audit adjustments to a closed year enter the start balances of the month they are posted (the income statement part through 3030), so the December trial balance exists before and after audit. In January 2023 the start balances are the conversion journal: one batch dated December 31, 2022 with `REFERENCENO` `CONV-QBO-2022` and title "Conversion from QuickBooks Online: balances at December 31, 2022", carrying open invoices (with `DOCNUMBER`, `WHENDUE` and `TOTALENTERED`), deferred revenue (by invoice and contract line) and open bills document by document, and every other balance by account and department. It appears in the January 2023 GL detail like an earlier-dated batch.
+
+#### `accounting/accounting_periods.csv` [G]
+- **One row:** a month closed in Intacct, from January 2023 (status file). **Key:** `PERIOD`.
+- **Columns:** `PERIOD`, `START_DATE`, `END_DATE`, `CLOSE_DATE`, `RELEASE_DATE`, `STATUS`, `as_of_date`.
+- **Values:** `CLOSE_DATE` is business day 8 of the next month, business day 5 from the July 2027 close (A9, E22); `RELEASE_DATE` is the reporting date, the 15th of the next month (A3); `STATUS` is Closed once the month's close date has passed as of the folder's month.
+
+#### `accounting/accounting_chart_of_accounts.csv`
+- **One row:** a GL account (112, including 2085 Employee Reimbursements Payable for expense reports, J12). **Key:** `ACCOUNTNO`.
+- **Columns:** `ACCOUNTNO`, `TITLE`, `ACCOUNTTYPE`, `NORMALBALANCE`, `CLOSINGTYPE`, `CATEGORY`, `STATUS` [u], `REQUIREDEPT` [u], `REQUIRECUSTOMER` [u], `PL_GROUP` [G].
+
+#### `accounting/accounting_departments.csv`, `accounting/accounting_customers.csv`, `accounting/accounting_vendors.csv`, `accounting/accounting_employees.csv`
+- **One row:** a department (16); a customer; a vendor; an employee. Projects appear on GL lines (`PROJECTID`, `PROJECTNAME`).
+- **Columns:** departments: `DEPARTMENTID`, `DEPARTMENTNAME`, `TITLE`, `PARENTID`, `PARENTNAME` [u], `STATUS` [u], `PL_GROUP` [G]. customers: `CUSTOMERID`, `NAME`, `TERMNAME` [u], `TAXABLE` [u], `STATUS` [u], `SEGMENT` [G] (one of the five segments, or Reseller partner for the state association, E21, which is the customer of record for its schools). vendors: `VENDORID`, `NAME`, `TERMNAME` [u], `FORM1099TYPE` [u], `STATUS` [u], `CATEGORY` [G]. employees: `EMPLOYEEID`, `NAME` [u], `DEPARTMENTID`, `STATUS` [u].
+
+#### `accounting/accounting_ar_invoices.csv`, `accounting/accounting_ar_invoice_lines.csv`
+- **One row:** an AR invoice (status file: every invoice open at month-end, issued this month or paid this month); an invoice line (activity file: lines of this month's invoices, the sales tax line last). **Keys:** `RECORDNO`; `RECORDKEY` and `LINE_NO`.
+- **Columns:** invoices: `RECORDNO`, `RECORDID` (the invoice number in the GL `DOCNUMBER`), `CUSTOMERID`, `CUSTOMERNAME`, `WHENCREATED`, `WHENDUE`, `WHENPAID`, `TERMNAME`, `TOTALENTERED`, `TOTALPAID` (payments and credits applied), `TOTALDUE`, `STATE` (Posted, Partially Paid, Paid), `CURRENCY`, `DESCRIPTION` (Subscription, Services, Hardware, Usage), `CONTRACTID` [G]. lines: `RECORDKEY`, `LINE_NO`, `ACCOUNTNO`, `ACCOUNTTITLE` (2200 for deferred subscription lines, the revenue account for lines recognized at invoice, 2100 for tax), `ITEMID`, `ITEMNAME`, `AMOUNT`, `REVRECSTARTDATE`, `REVRECENDDATE`, `CONTRACT_LINE_ID` [G].
+- **Ties to:** open invoices add up to accounts receivable, 1100 (check AR-04); each month's invoices equal their lines (AR-05). Includes invoices issued in QuickBooks that were still open at the January 2023 conversion.
+
+#### `accounting/accounting_ap_bills.csv`, `accounting/accounting_ap_bill_lines.csv`
+- **One row:** a vendor bill (status file: open at month-end, entered this month or paid this month); a bill line (activity file). **Keys:** `RECORDNO`; `RECORDKEY` and `LINE_NO`.
+- **Columns:** bills: `RECORDNO`, `RECORDID` (the GL `DOCNUMBER`), `VENDORID`, `VENDORNAME`, `WHENCREATED`, `WHENDUE`, `WHENPAID`, `TOTALENTERED`, `TOTALPAID`, `TOTALDUE`, `STATE` (Posted, Paid), `CURRENCY`, `DESCRIPTION`. lines: `RECORDKEY`, `LINE_NO`, `ACCOUNTNO`, `ACCOUNTTITLE`, `DEPARTMENTID`, `DEPARTMENTNAME`, `PROJECTID`, `PROJECTNAME`, `AMOUNT`.
+- **Ties to:** unpaid bills add up to accounts payable, 2010 (AP-01); each month's bills equal their lines (AP-02). Bills are paid on the first Thursday after the due date (J13).
+
+#### `accounting/accounting_fixed_assets.csv`
+- **One row:** a fixed asset (status file). **Key:** `ASSETID`. **Columns:** `ASSETID`, `ASSETNAME`, `CLASSIFICATION`, `GLACCOUNTNO`, `ACCUMDEPRACCOUNTNO`, `DEPARTMENTID`, `DEPARTMENTNAME`, `PROJECTID`, `PROJECTNAME`, `ACQUISITIONDATE`, `DEPRECIATIONSTARTDATE`, `COST`, `USEFULLIFEMONTHS`, `DEPRECIATIONMETHOD`, `MONTHLYDEPRECIATION`, `DEPRECIATIONTHISPERIOD`, `ACCUMULATEDDEPRECIATION`, `NETBOOKVALUE`, `STATUS` (Acquired, In Service, Fully Depreciated).
+- **Values:** laptops (36 months), furniture (60), leasehold improvements (96, or 72 for the 2028 refresh), demo and loaner hardware (36), and capitalized software placed in service (36, accumulated in 1690) (policies 15 and 16). Depreciation starts the month after acquisition; the last month takes the rounding remainder. Fully depreciated assets stay on the register (no disposals are modeled).
+- **Ties to:** cost equals 1510 to 1540 and 1620 (FA-01); accumulated depreciation equals 1590 and 1690 (FA-02).
+
+#### `accounting/accounting_prepaid_schedule.csv`, `accounting/accounting_accrual_schedule.csv`
+- **One row:** a prepaid item with a balance or amortization this month (status file); a month-end accrual line (activity file). **Keys:** `SCHEDULEID`; `ACCRUALID`.
+- **Columns:** prepaids: `SCHEDULEID`, `VENDORID`, `VENDORNAME`, `DESCRIPTION`, `PREPAIDACCOUNTNO` (1300), `EXPENSEACCOUNTNO`, `EXPENSEACCOUNTTITLE`, `DEPARTMENTID`, `DEPARTMENTNAME`, `POSTINGDATE`, `AMORTIZATIONSTARTDATE`, `TERMMONTHS`, `ORIGINALAMOUNT`, `AMORTIZEDTHISPERIOD`, `AMORTIZEDTODATE`, `REMAININGBALANCE`. accruals: `ACCRUALID`, `DESCRIPTION`, `ACCOUNTNO`, `ACCOUNTTITLE`, `DEPARTMENTID`, `DEPARTMENTNAME`, `LIABILITYACCOUNTNO` (2020), `AMOUNT`, `ACCRUALDATE`, `REVERSALDATE`.
+- **Values:** annual software subscriptions (J5) and insurance (J8) amortize over 12 months; the 2025 missed prepaid appears once the audit restores it (H15). Accruals are booked at month-end and reversed on the first day of the next month (policy 20). Audit adjustments (H15) appear from the close they are booked in: the 2025 missed prepaid shows from March 2026; the 2024 audit accrual, booked and released in March 2025, is in the GL only.
+- **Ties to:** remaining prepaid balances equal 1300 (PP-01); accruals open at month-end equal 2020 (ACR-01).
+
+#### `accounting/accounting_lease_schedule.csv`
+- **One row:** a month of the office lease (activity file). **Key:** `PERIOD`. **Columns:** `PERIOD`, `VENDORID`, `VENDORNAME`, `LEASEPAYMENT`, `STRAIGHTLINECOST`, `INTERESTACCRETION`, `ROUAMORTIZATION`, `DISCOUNTRATE`, `LIABILITYENDBALANCE`, `CURRENTPORTION`, `NONCURRENTPORTION`, `ROUENDBALANCE`.
+- **Values:** an operating lease under ASC 842 (policy 23): straight-line cost, interest accreting on the liability, the right-of-use asset absorbing the rest; remeasured at the 2028 extension (E27).
+- **Ties to:** liability equals 2400 plus 2410 and the right-of-use asset equals 1700 (LEASE-01).
+
+#### `accounting/accounting_revenue_schedule.csv`
+- **One row:** an invoice line's revenue schedule in a month: every deferred line recognized this month or still carrying a balance (activity file). **Key:** `POSTINGDATE`, `DOCNUMBER`, `CONTRACT_LINE_ID`.
+- **Columns:** `POSTINGDATE`, `DOCNUMBER`, `CUSTOMERID`, `CUSTOMERNAME`, `CONTRACT_LINE_ID`, `ITEMID`, `ITEMNAME`, `REVENUEACCOUNTNO`, `SCHEDULESTARTDATE`, `SCHEDULEENDDATE`, `RECOGNITIONMETHOD` (Daily straight line, Percent complete by hours), `SCHEDULEDAMOUNT`, `RECOGNIZEDTHISPERIOD`, `RECOGNIZEDTODATE`, `DEFERREDBALANCE`.
+- **Ties to:** recognized this period equals the month's revenue recognition journal (REV-01); deferred balances equal deferred revenue, 2200 (REV-02).
+
+### QuickBooks Online (`accounting_qbo`, January 2020 to December 2022)
+
+Layout replicated: QuickBooks Online reports (General Ledger, Trial Balance, A/R Aging Detail, Invoices and Received Payments, with the columns QuickBooks lets a user add) and lists (the API entity fields of Account, Class, Customer, Vendor, Employee and Item). All columns are [G] in the sense that no single official export fixes them; the names are QuickBooks' own report headings and API fields.
+
+#### `accounting_qbo/accounting_qbo_general_ledger.csv` (activity)
+- **One row:** one line of a QuickBooks transaction. **Key:** `Transaction ID` and the line's position. **Rows:** about 63,000 over the three years.
+- **Columns:** `Transaction ID`, `Date`, `Transaction Type`, `Num`, `Adj` (Yes or No), `Name`, `Customer`, `Vendor`, `Employee`, `Class`, `Product/Service`, `Memo/Description`, `Account`, `Split` (the other side's account, or -Split- when there are several), `Debit`, `Credit`, `Due Date`, `Create Date`.
+- **Values:** `Transaction Type` is Invoice, Payment, Credit Memo, Bill, Bill Payment (Check), Check, Deposit, Transfer, Expense (card transactions and bank charges), Credit Card Payment, Sales Tax Payment or Journal Entry. Journal entries are numbered by their source: `RR-` revenue recognition, `PR-` the payroll register synced from Rippling, `PT-` payroll tax remittance, `JE-` other journal entries. `Account` is the QuickBooks account name (parent:child for sub-accounts, no account numbers); `Class` is the department name. `Num` is the invoice, payment reference, credit memo or bill number.
+- **Links:** `Account` to `accounting_qbo_accounts` and `warehouse_crosswalk_gl_account`; `Class` to `accounting_qbo_classes` and `warehouse_crosswalk_department`; `Customer`, `Vendor` and `Employee` (display names) to the QuickBooks lists and the warehouse crosswalks.
+- **Ties to:** the QuickBooks trial balance rolled forward (QBO-01); every ledger check of the Intacct years, run through the crosswalks (TB, AR, DR, CASH, PAY, KEY and the system checks).
+
+#### `accounting_qbo/accounting_qbo_trial_balance.csv` (status)
+- **One row:** a QuickBooks account with a balance at month-end. **Columns:** `Account`, `Debit`, `Credit`, `as_of_date`.
+- **Values:** balance-sheet accounts to date; income and expense accounts year to date. QuickBooks closes the year automatically: prior years' profit and loss sits in Retained Earnings.
+
+#### `accounting_qbo/accounting_qbo_invoices_and_received_payments.csv` (activity)
+- **One row:** a payment or credit memo applied to an invoice. **Columns:** `Date`, `Transaction Type`, `Num`, `Customer`, `Applied To Invoice`, `Amount Applied`. Rebuilds receivables invoice by invoice with the general ledger (AR-02).
+
+#### `accounting_qbo/accounting_qbo_ar_aging_detail.csv` (status)
+- **One row:** an open invoice at month-end. **Columns:** `Date`, `Transaction Type`, `Num`, `Customer`, `Due Date`, `Amount`, `Open Balance`, `Past Due` (days). **Ties to:** Accounts Receivable (A/R) in the trial balance (QBO-03); the December 2022 file equals the open invoices in the Intacct conversion journal (MIG-02).
+
+#### `accounting_qbo/accounting_qbo_accounts.csv`, `_classes`, `_customers`, `_vendors`, `_employees`, `_items` (status)
+- **Accounts:** `Id`, `Name`, `FullyQualifiedName`, `AccountType` (Bank, Accounts receivable (A/R), Other Current Assets, Fixed Assets, Other Assets, Accounts payable (A/P), Credit Card, Other Current Liabilities, Long Term Liabilities, Equity, Income, Cost of Goods Sold, Expenses, Other Income, Other Expense), `AccountSubType`, `SubAccount`, `ParentRef`, `Active`, `CurrentBalance`.
+- **Classes:** `Id`, `Name` (the 16 departments), `Active`.
+- **Customers:** `Id`, `DisplayName` (unique across QuickBooks names; a repeat gets " (2)"), `CompanyName`, `BillAddr_CountrySubDivisionCode` (state), `Taxable`, `SalesTermRef`, `Balance`, `Active`, `MetaData_CreateTime`.
+- **Vendors:** `Id`, `DisplayName`, `Vendor1099`, `TermRef`, `Balance` (open bills; MIG-03 in December 2022), `Active`.
+- **Employees:** `Id`, `DisplayName`, `HiredDate`, `ReleasedDate`, `Active`.
+- **Items (products and services):** `Id`, `Name`, `Sku` (the product code), `Type` (Service or Inventory), `IncomeAccountRef`, `UnitPrice`, `QtyOnHand` (cameras and accessories from March 2022), `Active`.
+
+### The move from QuickBooks to Intacct
+
+- Read the ten years as one ledger by mapping each QuickBooks line through `warehouse_crosswalk_gl_account` (account name to `intacct_accountno`, rows marked `split in Intacct` are the Intacct accounts a single QuickBooks account divides into), `warehouse_crosswalk_department` (class to department), `warehouse_crosswalk_customer` (`qbo_customer_id`), `warehouse_crosswalk_vendor` and `warehouse_crosswalk_employee` (`qbo_employee_id`). The acceptance checks do exactly this (`engine/checks_qbo.py`).
+- **Checks:** MIG-01 (Intacct start balances on January 1, 2023 equal the QuickBooks trial balance at December 31, 2022 through the crosswalk), MIG-02 (open invoices, one by one), MIG-03 (open bills), MIG-04 (every QuickBooks customer has an Intacct ID and every converted balance keys to one).
+- QuickBooks has no statistical accounts; headcount, ARR and customer counts (9010 to 9040) start with Intacct in January 2023, and the warehouse metrics cover every month.
+
+## 10. Billing, 12. AP automation, 13. Expenses and cards
+
+No files of their own. Invoices, credit memos, vendor bills, AP payments and card transactions are GL lines in `accounting_gl_detail` with their document numbers, due dates and the document they apply to.
+
+## 11. Payment processing (`payments`)
+
+Layout replicated: Stripe. API objects use integer cents; report files use decimal dollars, as Stripe does. Based on `research/finance-exports.md`.
+
+#### `payments/payments_charges.csv`
+- **One row:** a charge attempt (card or ACH Direct Debit). **Key:** `id`. **Rows:** about 7,000 to 9,000.
+- **Columns (Charge object, API names):** `id`, `amount`, `amount_captured`, `amount_refunded`, `balance_transaction`, `captured`, `created`, `currency`, `customer`, `customer_name`, `description`, `disputed`, `failure_code`, `failure_message`, `invoice`, `outcome_seller_message`, `paid`, `payment_intent`, `payment_method_details_type`, `refunded`, `statement_descriptor`, `status`, `card_brand` [G flattening]. All Charge field names are [u]: from memory of the API reference, since the Dashboard export headings are user-chosen and undocumented.
+- **Ties to:** `invoice` and `metadata` to the Intacct invoice `DOCNUMBER`; succeeded charges to the payout reconciliation.
+
+#### `payments/payments_payout_reconciliation_itemized.csv`
+- **One row:** a balance transaction in a payout. **Key:** `balance_transaction_id`. **Rows:** about 9,000.
+- **Columns:** `automatic_payout_id`, `automatic_payout_effective_at`, `balance_transaction_id`, `created`, `available_on`, `currency`, `gross`, `fee`, `net`, `reporting_category`, `source_id`, `description`, `charge_id`, `customer_id`, `customer_name`, `invoice_id`, `payment_method_type`.
+- **Ties to:** the sum of `net` per payout equals the bank deposit; `fee` to payment processing fees (5040); clearing (1030) rolls to zero over the payout lag.
+
+## 14. Sales tax (`sales_tax`)
+
+Layout replicated: Avalara AvaTax and exemption certificate management (REST API model names). Based on `research/finance-exports.md`.
+
+#### `sales_tax/sales_tax_transaction_summary.csv`
+- **One row:** an invoice's tax by jurisdiction and tax type. **Key:** `documentCode` [u], `jurisCode`, `taxType`. **Rows:** about 30,000.
+- **Columns:** `documentCode` [u], `documentDate` [u], `customerCode`, `customerName` [u], `country`, `region`, `jurisType`, `jurisCode`, `jurisName`, `taxType`, `taxName`, `rateType`, `taxable`, `rate`, `tax`, `taxCalculated`, `nonTaxable`, `exemption`, `taxCategory` [G] (Subscription or Hardware).
+- **Activity file:** one row per invoice dated in the month, one combined state rate (`jurisType` STA). `taxCategory` is Subscription (subscriptions and usage), Hardware or Services (services are not taxed). Exempt buyers (schools, colleges, nonprofit clubs, the reseller) show the whole invoice as `exemption`.
+- **Ties to:** `documentCode` to Intacct `DOCNUMBER`; tax to the GL tax lines and 2100 (TAX-01); tax = taxable x rate on every row (TAX-02); taxable + nonTaxable + exemption + tax = invoices posted to AR (TAX-04).
+
+#### `sales_tax/sales_tax_liability_monthly.csv`
+- **One row:** a state and month (about 1,800). **Key:** `period` [G], `region`.
+- **Columns:** `period` [G], `country`, `region`, `jurisName`, `taxable`, `nonTaxable`, `exemption`, `rate`, `tax`. The AvaTax portal report headings could not be verified, so the file sums the TransactionSummary model.
+- **Ties to:** the transaction summary, state by state (TAX-03); total tax to the credits to 2100 before remittances.
+
+#### `sales_tax/sales_tax_rates.csv`, `sales_tax/sales_tax_certificates.csv`, `sales_tax/sales_tax_customers.csv`
+- **One row:** a jurisdiction's rate for a tax category and period; an exemption certificate; a customer known to the tax system.
+- **Columns:** rates: `region`, `jurisName`, `taxCategory` [G], `totalRate`, `effectiveDate` [G], `endDate` [G]. certificates: `id`, `customerCode`, `customerName` [G flattening of `customers`], `signedDate`, `expirationDate`, `exemptionNumber`, `exemptionReason`, `exposureZoneName`, `status`, `valid`. customers: `customerCode`, `name`, `region`, `postalCode`, `country`.
+- **Status files.** Certificates run four years and are renewed 30 days before they expire.
+- **Ties to:** every exempt sale has a certificate whose dates cover the invoice date (TAX-05); rates equal table G12 in `assumptions.md`.
+
+## 15. Bank and treasury (`bank`)
+
+There is no standard US bank CSV, so these files are GameTide-defined in common bank style, with BAI2 type codes. Based on `research/finance-exports.md`.
+
+#### `bank/bank_transactions.csv`
+- **One row:** a posted transaction in the operating or payroll account. **Key:** `Bank Reference`. **Rows:** about 15,000 to 24,000.
+- **Columns [G]:** `Account Number`, `Posted Date`, `Value Date`, `Description`, `Debit`, `Credit`, `BAI Type Code`, `Transaction Type`, `Check Number`, `Bank Reference`, `Customer Reference`, `Running Balance`.
+- **Values:** `BAI Type Code` uses the BAI2 codes in the research (for example 142 ACH Credit Received, 195 Incoming Money Transfer, 455 Preauthorized ACH Debit, 495 Outgoing Money Transfer, 698 Miscellaneous Fee).
+- **Activity file** by bank posted date. `BAI Type Code` values used: 142 ACH Credit Received, 165 Preauthorized ACH Credit (Stripe), 195 Incoming Money Transfer, 251 and 581 book transfers between the two accounts, 301 Commercial Deposit (customer checks), 354 Interest Credit, 455 Preauthorized ACH Debit, 469 ACH Debit Originated, 475 Check Paid, 495 Outgoing Money Transfer, 698 Miscellaneous Fee.
+- **Ties to:** GL cash (1010, 1020) after reconciling items (deposits in transit, outstanding checks); Stripe payouts; payroll funding.
+
+#### `bank/bank_reconciliation.csv` [G]
+- **One row:** an account at month-end (activity file). **Columns:** `Account Number`, `Statement Date`, `Bank Balance`, `Deposits in Transit`, `Outstanding Checks`, `Adjusted Bank Balance`, `GL Balance`, `Difference`.
+- **Ties to:** `Difference` is zero (check BANK-01); `GL Balance` equals the trial balance (BANK-02); bank balances roll from month to month (BANK-03).
+
+#### `bank/bank_credit_facility_statement.csv` and `bank/bank_compliance_certificate.csv`
+- **One row:** the lender statement for a month; one covenant test for a month.
+- **Columns [G]:** statement: `Statement Date`, `Facility ID`, `Commitment Amount`, `Opening Principal Balance`, `Advances`, `Repayments`, `Closing Principal Balance`, `Available Amount`, `Interest Rate`, `Interest Charged`, `Interest Paid`, `Unused Line Fee`, `Next Payment Due Date`. certificate: `Reporting Period`, `Covenant`, `Required Level`, `Actual Level`, `Compliant`.
+- **Activity files**, one row a month from the facility's opening in March 2024. `Interest Paid` is the prior month's interest and fee, paid on the first business day.
+- **Ties to:** credit facility (2500, FAC-01), accrued interest (2510), interest expense (7020: interest charged plus the unused line fee, FAC-02); the minimum cash covenant in assumption M2 (FAC-03).
+
+## 16. Planning (`planning`)
+
+Layout replicated: Anaplan multiple-column export, one column per list, then one column per line item. Based on `research/finance-exports.md`.
+
+| File | List columns | Line item columns [G] |
+| :- | :- | :- |
+| `planning/planning_pl_plan.csv` | `Versions`, `Time`, `Accounts`, `Departments` | `Amount` |
+| `planning/planning_headcount_plan.csv` | `Versions`, `Time`, `Departments`, `Positions` | `Headcount`, `Planned Start Date`, `Base Salary`, `Loaded Cost` |
+| `planning/planning_arr_bookings_plan.csv` | `Versions`, `Time`, `Segments` | `New ARR`, `Expansion ARR`, `Contraction ARR`, `Churned ARR`, `Ending ARR`, `Bookings`, `New Logos` |
+| `planning/planning_drivers.csv` | `Versions`, `Time`, `Drivers` | `Value` |
+| `planning/planning_cash_plan.csv` | `Versions`, `Time`, `Cash Lines` | `Amount` |
+
+- **Values:** `Versions` items are GameTide-named: `Budget 2025` (published in January), `Forecast 3+9 2025`, `Forecast 6+6 2025` and `Forecast 9+3 2025` (published in April, July and October), and `LRP 2026-2028` (published in November): five a year, 25 in all. Actuals are in the GL, so there is no Actual version. `Time` uses month labels such as `Jan 25` [u]; the LRP uses `FY26` and summary lines (`Revenue`, `Cost of revenue`, `Operating expenses`, department `All departments`).
+- **Activity files:** each month folder holds the versions published that month; a version is never changed afterwards. Amounts are positive for revenue and for costs.
+- **Cash lines:** `Opening cash`, `Collections`, `Payroll`, `Vendors and other`, `Credit facility`, `Ending cash` (closed months) or `Ending cash before facility draws` (planned months), and `Minimum cash covenant`.
+- **Ties to:** `Accounts` and `Departments` equal the GL codes (PLAN-01), so actual versus plan lines up; a reforecast's closed months equal the GL (PLAN-02); `Positions` link to Greenhouse jobs (`custom_plan_position_id`) and to HR (`POS-` plus the Rippling worker number for people on staff).
+
+## 17. Equity (`equity`)
+
+Layout replicated: Carta (grant fields from Carta's drafting glossary and ledger column names). Based on `research/people-exports.md`.
+
+#### `equity/equity_grants.csv`
+- **One row:** a grant (about 200). **Key:** `Custom ID`.
+- **Columns:** `Custom ID`, `Name`, `Employee ID`, `Relationship`, `Type`, `Original quantity`, `Exercise price`, `Board approval date`, `Grant date`, `Vesting start date`, `Vesting schedule`, `Expiration date`, `Cost center`, `Cumulative Vested`, `Vested Outstanding`, `Quantity Exercised`, `Exercised Unvested`, `Status`, `Canceled Quantity` [u], `Forfeited Quantity` [u], `Expired Quantity` [u], `Fair Value Per Share` [u], then `as_of_date` (status file).
+- **Values:** `Status` is Outstanding, Fully Vested, Canceled (left before the cliff) or Expired (vested options not exercised within 90 days of leaving). Grants run from the founding in 2020; no exercises are modeled.
+- **Links:** `Employee ID` to the employee crosswalk (EQ-02).
+
+#### `equity/equity_sbc_expense.csv`
+- **One row:** a grant's expense for one month. **Key:** `Custom ID`, `Period`.
+- **Columns [u]:** `Custom ID`, `Stakeholder Name`, `Period`, `Cost center`, `Expense This Period`, `Expense To Date`, `Unrecognized Expense`, `Forfeiture Adjustment`.
+- **Activity file:** grants with expense or a forfeiture adjustment in the month.
+- **Ties to:** stock-based compensation (6060) by department (EQ-01) and APIC (3020).
+
+## 18. HR (`hr`)
+
+Layout replicated: Rippling REST API (snake_case; nested objects flattened). Based on `research/people-exports.md`.
+
+#### `hr/hr_workers.csv`
+- **One row:** a person, including contractors (about 250 over the history). **Key:** `id`.
+- **Columns:** `id`, `number`, `user_given_name`, `user_family_name`, `user_preferred_given_name`, `work_email`, `start_date`, `end_date`, `original_start_date`, `status`, `title`, `level_id`, `department_id`, `department_name`, `manager_id`, `manager_name`, `is_manager`, `employment_type_type`, `employment_type_compensation_time_period`, `employment_type_amount_worked`, `overtime_exemption`, `location_type`, `location_work_location_id`, `termination_details_type`, `termination_details_reason`. Names are fictional.
+- **Values:** `termination_details_type` is VOLUNTARY or INVOLUNTARY (plus Rippling's other values where they apply); `termination_details_reason` is GameTide's list (for example Resignation, Performance, Reduction in force).
+
+#### `hr/hr_compensations.csv`
+- **One row:** a worker's current compensation record. **Key:** `id`.
+- **Columns:** `id`, `worker_id`, `worker_name`, `annual_compensation`, `annual_salary_equivalent`, `on_target_commission`, `target_annual_bonus`, `target_annual_bonus_percent`, `payment_type`, `salary_effective_date`.
+- **Values:** `on_target_commission` is the commission plan's rate times the year's annual quota for account executives (new ARR, 10%) and customer success managers (expansion ARR, 5%), $20,000 for SDRs, and 0 for everyone else (I13).
+
+#### `hr/hr_worker_changes.csv`
+- **One row:** one changed field in one worker change event (job and pay history). **Key:** `id`, `field_key`. **Rows:** about 3,000.
+- **Columns:** `id`, `worker_id`, `worker_name`, `applied_on`, `effective_on`, `event_type`, `reason_code` [u values], `field_key`, `field_display_name`, `from_value`, `to_value`.
+- **Values:** `event_type` is HIRE, CHANGE or OFFBOARD; `reason_code` is GameTide's list (Merit, Promotion, Transfer, Market adjustment, Reduction in force and others). Merit increases are CHANGE rows effective April 1 (P6, I15). A promotion to team lead (I25) shows as CHANGE rows with reason Promotion: one for `annual_compensation` and one event with `title` and `is_manager` rows; `hr_workers` shows the title, level and manager flag as of each month-end.
+
+#### `hr/hr_departments.csv`
+- **One row:** a department (16). **Columns:** `id`, `name`, `parent_id`, `parent_name`, `reference_code` (the shared department code).
+
+#### `hr/hr_engagement_survey_results.csv`
+- **One row:** a department's result in one engagement survey, plus an All employees row (activity file, April and October from 2022). **Key:** `survey_name`, `department_code`.
+- **Columns:** `survey_name`, `survey_close_date`, `department_code`, `group_name`, `invited`, `responded`, `participation_rate`, `engagement_favorable_pct`, `enps`, `manager_favorable_pct`, `growth_favorable_pct`, `wellbeing_favorable_pct`, `alignment_favorable_pct`, `suppressed` [G layout, survey-tool style].
+- **Values:** groups with fewer than 5 responses are suppressed (scores blank), as survey tools do to protect anonymity. Departments that go on to lose people voluntarily in the next six months score lower, and scores fall after the 2025 reduction in force (I24).
+
+## 19. Payroll (`payroll`)
+
+Layout replicated: Rippling Payroll API (camelCase). Per-employee arrays are published in long format. Based on `research/people-exports.md`.
+
+#### `payroll/payroll_runs.csv`
+- **One row:** a pay run (about 80 regular plus off-cycle). **Key:** `id`.
+- **Columns:** `id`, `name`, `runState`, `runType`, `checkDate`, `approvedAt`, `payPeriod_startDate`, `payPeriod_endDate`, `payPeriod_paySchedule`.
+
+#### `payroll/payroll_run_employees.csv`
+- **One row:** an employee in a pay run. **Key:** `run`, `role`. **Rows:** about 12,000.
+- **Columns:** `run`, `role`, `employeeName`, `grossPay`, `netPay`.
+
+#### `payroll/payroll_run_lines.csv`
+- **One row:** one earning, tax, deduction or credit line for an employee in a run. **Key:** `run`, `role`, `lineType`, `name`. **Rows:** about 150,000.
+- **Columns:** `run`, `role`, `employeeName`, `lineType` [G] (earnings, taxes, debits, credits), `name`, `amount`, `hours`, `earningTypeEnum` [u], `isERTax`.
+- **Values:** earnings `name` and `earningTypeEnum`: Regular Salary (REGULAR), Commission (COMMISSION, paid with the second payroll of the month after the deal closes, Q28), Bonus (BONUS, the off-cycle run nearest March 15, P6) and Severance (SEVERANCE, an off-cycle run after an involuntary exit, I23).
+- **Values:** tax `name` strings are GameTide's [u]: Federal Income Tax, Social Security, Medicare, FUTA, NC SUI, NC Income Tax.
+- **Ties to:** one PYRJ journal per run by department; salaries (6010), commissions paid (2050), bonus paid (2040), severance (6090), payroll taxes (6040), benefits (6050), withholdings (2060), payroll cash (1020); `grossPay` = sum of earnings; `netPay` = gross - employee taxes - deductions.
+
+## 20. Recruiting (`recruiting`)
+
+Layout replicated: Greenhouse Harvest v3 (v1 and v2 were retired on August 31, 2026). Based on `research/people-exports.md`.
+
+#### `recruiting/recruiting_jobs.csv`
+- **One row:** a job (requisition, about 200). **Key:** `id`.
+- **Columns:** `id`, `name`, `requisition_id`, `status`, `opened_at`, `closed_at`, `department_id`, `external_department_id`, `department_name`, `office_ids`, `custom_plan_position_id` [G], `custom_new_or_backfill` [G], `custom_backfill_for_worker_id`, `custom_backfill_for_worker_name` [G], `custom_agency_fee` [G].
+- **Status file:** one job per hire since the start of the data (opened about 60 days before the offer, I9) plus requisitions closed unfilled (the E13 hiring freeze; sales roles already at plan).
+- **Links:** `custom_plan_position_id` to Anaplan `Positions`.
+
+#### `recruiting/recruiting_openings.csv`, `recruiting/recruiting_offers.csv`, `recruiting/recruiting_applications.csv`, `recruiting/recruiting_close_reasons.csv`
+- **One row:** a headcount slot on a job; an offer; an application; a close reason.
+- **Columns:** openings: `id`, `job_id`, `job_name`, `opening_id`, `opened_at`, `closed_at`, `open`, `application_id`, `close_reason_id`, `target_start_on`. offers: `id`, `application_id`, `job_id`, `candidate_id`, `opening_id`, `status`, `sent_on`, `resolved_at`, `starts_on`, `custom_base_salary` [G]. applications: `id`, `candidate_id`, `job_id`, `status`, `source_id`, `rejected_at`, `last_activity_at`. close reasons: `id`, `name`.
+- **Links:** the hired `application_id` to the employee crosswalk (Rippling worker).
+- **Status files.** Close reasons: Hired, Hiring freeze, Not backfilled: team at plan, Position cancelled. About 15% of filled jobs had a declined offer first.
+- **Ties to:** agency fees on jobs whose hires start in the month equal recruiting fees billed less job boards (6080, REC-01); openings and offers key to applications and jobs (REC-02).
+
+## 21. Product usage (`product_usage`)
+
+Layout replicated: Amplitude, an event segmentation chart grouped by the `account_id` group type, monthly. Amplitude has no fixed monthly-by-account file, so this reshaped layout is a design proposal using Amplitude's names. Based on `research/product-ops-exports.md`.
+
+#### `product_usage/product_usage_account_monthly.csv`
+- **One row:** an account, month, module and event. **Key:** `month`, `account_id`, `module`, `event_type`. **Rows:** about 40,000 to 50,000.
+- **Columns:** `month` [G], `account_id`, `account_name`, `gp:segment` [G], `gp:plan` [G] (the account's highest tier), `gp:licensed_seats` [G], `module` [G], `event_type`, `totals`, `uniques`, `sums` [G] (sum of the event's numeric property: video hours, viewing hours, overage dollars or overage storage hours).
+- **Values:** `module` is Platform, Video, an add-on module name, Hardware or Usage. `event_type` is `Any Active Event`, `Session Start`, `Video Uploaded`, `Game Logged`, `Practice Logged`, `Athlete Tracked`, `Report Viewed`, `Scouting Viewed`, `Broadcast Started`, `App Error`, `Device Active`, `Broadcast Overage`, `Storage Overage` [G names].
+- **Activity file:** about 9 rows per active customer a month (about 3,500 a month). Active users come from licensed seats times the seat activity in assumption K1, which moves with the season of each team's sport and with the customer's engagement (the same engagement drives support cases, the health score and renewal churn, K4).
+- **Ties to:** licensed seats from CRM contract lines, and active users never exceed them (USE-03); overage (broadcasts at $25, storage at $1.50 an hour) equals usage revenue (4020) for the month (USE-01); sessions and errors equal the version file (USE-02); hosting cost drivers.
+
+#### `product_usage/product_usage_account_version_monthly.csv`
+- **One row:** an account, month and app version. **Columns:** `month` [G], `account_id`, `account_name`, `version_name`, `platform`, `totals_sessions` [G], `totals_errors` [G].
+- **Ties to:** the buggy release (event E10): version 5.0.0 (September 8, 2025) errors on about 2% of sessions until 5.0.3 (October 20, 2025); other versions about 0.5% (K9). Customers move to a new version within about three weeks.
+
+#### `product_usage/product_usage_active_users_daily.csv`
+- **One row:** a day and segment (activity file). **Key:** `date`, `gp:segment`. **Columns:** `date`, `gp:segment`, `daily_active_users`, `weekly_active_users` (7-day), `monthly_active_users` (30-day).
+- **Values:** daily use peaks on Fridays and Saturdays (game days) and drops on Sundays; DAU is about 20% and WAU about 55% of MAU (K10).
+- **Ties to:** on a month's last day, `monthly_active_users` equals the month's unique active users (`uniques` for Any Active Event) in `product_usage_account_monthly` for that segment; DAU never exceeds WAU, and WAU never exceeds MAU (check USE-04).
+
+## 22. Customer success (`customer_success`)
+
+Layout replicated: Gainsight CS (display names as in Gainsight reports). Based on `research/product-ops-exports.md`.
+
+#### `customer_success/customer_success_company.csv`
+- **One row:** a customer. **Key:** `GS ID`.
+- **Columns:** `GS ID`, `Name`, `ARR`, `CSM`, `Stage`, `Status`, `Renewal Date`, `Original Contract Date`, `Previous CSM`, `CSM Changed Date`, `Company Type`, `Parent Company`, `NPS`, `SFDC Account ID` [G].
+- **Status file:** every customer, including churned customers (Status Churned).
+- **Links:** `SFDC Account ID` to `crm_account.Id`; `CSM` to the employee crosswalk. `ARR` equals the account's `ARR__c` (CS-03).
+
+#### `customer_success/customer_success_account_scorecard_history.csv`
+- **One row:** a company's monthly snapshot (about 16,000). **Key:** `Company Id`, `Snapshot Date`, `Time Granularity`.
+- **Columns:** `Company Id`, `Company Name`, `Snapshot Date`, `Time Granularity` (Monthly), `Overall Score (Company)`, `Overall Label` [G], `Overall Color` [G], `Usage` [u], `Support` [u], `Engagement` [u], `Payment` [u], `Renewal Likelihood` [G], `Risk Flag` [G], `Risk Type` [G].
+- **Activity file:** one row per active customer per month. Usage = seat activity as a share of the segment's expected activity for the season (40% of expected scores 0, 120% or more scores 100); Support = 100 less points for cases per team, missed service levels and escalations in the last 90 days; Engagement = sessions per active user (2 or fewer scores 0, 10 or more scores 100); Payment = the oldest past-due invoice (current 100, 1 to 30 days 85, 31 to 60 days 60, 61 to 90 days 35, over 90 days 10).
+- **Ties to:** the overall score equals the weighted components in assumption K7 (CS-01) and the color follows the scoring scheme (CS-02); each measure is computed from published data (product usage, support cases, AR from the GL).
+
+#### `customer_success/customer_success_call_to_action.csv` and `customer_success/customer_success_scoring_scheme.csv`
+- **One row:** a CTA; a score band.
+- **Columns:** CTA: `Id`, `Name`, `Company`, `Company Name`, `Type`, `Status`, `Priority`, `Reason`, `Due Date`, `Owner`, `Is Closed`, `Closed Date`, `Created Date`. scheme: `Score`, `Label`, `Color`, `Range From`, `Range To`.
+- A risk CTA opens when a company turns red and closes when its score is back to 50 or more.
+
+#### `customer_success/customer_success_survey_response.csv`
+- **One row:** an NPS response (activity file, March and October). **Key:** `Response Id` [G].
+- **Columns:** `Response Id`, `Company Id`, `Company Name`, `Survey Name`, `Response Date`, `NPS Score` (0 to 10), `NPS Category` (Promoter 9 to 10, Passive 7 to 8, Detractor 0 to 6).
+- **Ties to:** NPS per survey (promoters less detractors) lands on assumption K8; healthier accounts score higher. `customer_success_company.NPS` is the company's score at its latest survey.
+
+## 23. Support (`support`)
+
+Layout replicated: Salesforce Service Cloud Case, CaseMilestone and Entitlements. Based on `research/sales-marketing-exports.md`.
+
+#### `support/support_case.csv`
+- **One row:** a case (about 1,500). **Key:** `Id`.
+- **Columns:** `Id`, `CaseNumber`, `AccountId`, `Account.Name`, `ContactId`, `AssetId`, `OwnerId`, `Owner.Name`, `Status`, `Priority`, `Origin`, `Type`, `Reason`, `Subject`, `IsClosed`, `IsEscalated`, `CreatedDate`, `ClosedDate`, `ParentId`, `ProductId`, `Product.Name`, `ServiceContractId`, `ServiceContract.Name`, `EntitlementId`, `SlaStartDate`, `SlaExitDate`, `IsStopped`, `MilestoneStatus`, `CSAT_Score__c` [G], `CSAT_Response_Date__c` [G], `App_Version__c` [G].
+- **Values:** Type and Reason are GameTide's software support lists (the Salesforce sample values are for equipment). `OwnerId` is the support queue (`00G...`). `ContactId` and `AssetId` stay empty until contacts and assets are built.
+- **Status file:** every case created to date, with its status at month-end. About 3 cases per 100 teams a month, more for less engaged customers and three times as many in the six weeks after the E10 release (K5).
+
+#### `support/support_case_milestone.csv`
+- **One row:** a milestone on a case (First Response, Resolution Time). **Key:** `Id`.
+- **Columns:** `Id`, `CaseId`, `MilestoneTypeId`, `StartDate`, `TargetDate`, `CompletionDate`, `IsCompleted`, `IsViolated`, `TargetResponseInMins`, `ElapsedTimeInMins`, `ActualElapsedTimeInMins`.
+
+#### `support/reports/support_report_cases_by_account_month.csv`
+- **One row:** an account, case type and month [G layout, Salesforce labels]. **Columns:** Account ID, Month, Case Type, Cases Opened, Cases Closed, Open at Month End, High Priority, Average First Response (Hours), Average Resolution (Hours), SLA Breaches, Escalations, Average CSAT.
+- **Ties to:** rebuilt exactly from the two files above (SUP-01); every customer with an SLA credit (4920) has a case with a missed service level (SUP-03).
+
+## 24. Implementation (`implementation`)
+
+Layout replicated: Kantata OX API (money in cents, time in minutes). Based on `research/product-ops-exports.md`.
+
+| File | One row | Columns |
+| :- | :- | :- |
+| `implementation/implementation_workspaces.csv` | a project (about 600) | `id`, `title`, `account_id`, `account_name`, `start_date`, `due_date`, `effective_due_date`, `stage`, `status_key`, `percentage_complete`, `budgeted`, `price_in_cents`, `budget_used_in_cents`, `estimated_minutes`, `minutes_logged`, `billable_minutes`, `revenue_recognition_method_name`, `crm_account_id` [G], `contract_line_id` [G], `project_type` [G], `go_live_date` [G], `delay_reason` [G] |
+| `implementation/implementation_stories.csv` | a task or milestone | `id`, `workspace_id`, `workspace_title`, `parent_id`, `title`, `story_type`, `state`, `start_date`, `due_date`, `time_estimate_in_minutes`, `budget_estimate_in_cents`, `fixed_fee`, `billable` |
+| `implementation/implementation_time_entries.csv` | a time entry (about 20,000) | `id`, `workspace_id`, `workspace_title`, `story_id`, `story_title`, `user_id`, `user_name`, `role_id`, `role_name`, `date_performed`, `time_in_minutes`, `billable`, `rate_in_cents`, `cost_rate_in_cents`, `currency`, `approved`, `is_invoiced` |
+| `implementation/implementation_roles.csv` | a role | `id`, `name` |
+
+- **Workspaces** (status file): implementation projects (fixed fee, `revenue_recognition_method_name` = Percent complete by hours), analyst services (one per customer and year, Time and materials) and hardware installations (Completed contract). `estimated_minutes` is the estimate at completion; the original estimate is on the stories. Time entries are an activity file, one a week per project.
+- **Ties to:** fixed-fee implementation revenue (4110) = price x minutes logged to date / estimated minutes, less the same through last month (policy 18, IMP-01); analyst hours x rate = 4130 (IMP-02); hardware installation (4150) at completion (IMP-03); `user_id` to the employee crosswalk.
+
+## 25. Engineering time (`engineering_time`)
+
+Layout replicated: Jira Cloud REST API v3 field IDs for work items (Atlassian now says "work item" for issue and "space" for project) and Tempo API v4 for worklogs. Based on `research/product-ops-exports.md`.
+
+#### `engineering_time/engineering_time_work_items.csv`
+- **One row:** a work item (epic, story, task or bug). **Key:** `id`.
+- **Columns:** `id`, `key`, `project_key`, `summary`, `issuetype`, `parent_key`, `parent_summary`, `status`, `statusCategory`, `priority`, `labels`, `components`, `fixVersions`, `created` [u], `resolutiondate` [u], `product_area` [G], `phase` [G], `go_live_date` [G].
+- **Note:** `parent_key` replaces the retired Epic Link. Field IDs keep the old names (`issuetype`, `project`) even though the screens say "work type" and "space".
+
+#### `engineering_time/engineering_time_worklogs.csv`
+- **One row:** a worklog. **Key:** `tempoWorklogId`. **Rows:** about 40,000.
+- **Columns:** `tempoWorklogId`, `issue_id`, `issue_key`, `issue_summary`, `author_accountId`, `author_displayName`, `startDate`, `timeSpentSeconds`, `billableSeconds`, `description`, `attribute__Capitalizable_` [u], `attribute__Phase_` [u], `createdAt`, `updatedAt`.
+- **Links:** `author_accountId` to the employee crosswalk; `issue_key` to work items.
+- **Activity file:** one worklog a week per person per work item. Work items (status file) are an epic per capitalizable project and, each month, a story under the project in development, a maintenance task and a bug item (the E10 regression fixes from September 2025 to January 2026).
+- **Ties to:** each person's regular pay in the month (payroll) x capitalizable seconds / logged seconds = capitalized labor (6095 credit, 1610 debit) by project (policy 15, ENG-01).
+
+#### `engineering_time/engineering_time_accounts.csv`
+- **One row:** a Tempo account mapped to a capitalizable project or to maintenance. **Columns:** `key`, `name`, `status`, `category`, `intacct_project_id` [G].
+
+## 26. Cloud hosting (`cloud_costs`)
+
+Layout replicated: AWS Cost and Usage Report 2.0 column names, monthly granularity. Based on `research/product-ops-exports.md`.
+
+#### `cloud_costs/cloud_costs_cur_monthly.csv`
+- **One row:** a month, account, service, usage type, line item type and environment. **Rows:** about 8,000.
+- **Columns:** `bill_billing_period_start_date`, `line_item_usage_start_date`, `line_item_usage_end_date`, `line_item_usage_account_id`, `line_item_usage_account_name`, `line_item_product_code`, `product_servicecode`, `product_product_family`, `product_region_code`, `line_item_usage_type`, `line_item_operation`, `line_item_line_item_type`, `line_item_line_item_description`, `pricing_unit`, `pricing_term`, `line_item_usage_amount`, `line_item_unblended_rate`, `line_item_unblended_cost`, `savings_plan_savings_plan_effective_cost`, `reservation_effective_cost`, `pricing_public_on_demand_cost`, `environment` (from `resource_tags.user_environment` [u prefix]; values `prod`, `staging`, `dev`, some blank).
+- **Activity file.** `line_item_line_item_type` is Usage (at on-demand rates) or EdpDiscount (the commitment discount from 2025, negative); the net of the two is the cost.
+- **Ties to:** `prod` and untagged cost to production hosting (5010); `staging` and `dev` to non-production hosting (6130) (CLD-01).
+
+#### `cloud_costs/reports/cloud_costs_report_cost_explorer_by_service.csv`
+- **One row:** a month, with one column per service (Cost Explorer's transposed layout). Header text [u]. Rebuilt from the CUR file for reshaping practice.
+
+## 27. Hardware inventory (`inventory`)
+
+Layout replicated: Sage Intacct inventory control objects. Returns and installed base have no Intacct standard, so they are GameTide-defined. Based on `research/finance-exports.md`.
+
+| File | One row | Columns |
+| :- | :- | :- |
+| `inventory/inventory_items.csv` | an item (hardware SKUs plus non-inventory items for subscriptions and services) | `ITEMID`, `NAME`, `STATUS`, `ITEMTYPE`, `PRODUCTLINEID`, `COST_METHOD`, `STANDARD_COST`, `BASEPRICE`, `TAXABLE`, `ENABLE_SERIALNO`, `REORDER_POINT`, `REORDER_QTY`, `INCOMEACCTKEY`, `INVACCTKEY`, `COGSACCTKEY`, `DEFERREDREVACCTKEY` |
+| `inventory/inventory_documents.csv` | an inventory transaction (receipt, shipment, adjustment, return) | `RECORDNO`, `DOCID`, `DOCNO`, `STATE`, `TOTAL`, `datecreated`, `referenceno`, `customerid`, `customername` [G], `vendorid`, `vendorname` [G] |
+| `inventory/inventory_document_entries.csv` | a line on an inventory transaction | `DOCHDRNO`, `LINE_NO`, `ITEMID`, `ITEMNAME`, `warehouseid`, `quantity`, `unit`, `cost`, `PRICE`, `departmentid`, `departmentname` |
+| `inventory/inventory_serial_numbers.csv` | one tracked unit on a line | `DOCHDRNO`, `LINE_NO`, `serialno`, `lotno` |
+| `inventory/inventory_valuation_monthly.csv` | an item and warehouse for a month [G, headings u] | `ITEMID`, `ITEMNAME`, `warehouseid`, `period`, `beginning_quantity`, `beginning_value`, `received_quantity`, `shipped_quantity`, `adjusted_quantity`, `ending_quantity`, `ending_value`, `average_unit_cost` |
+| `inventory/inventory_installed_base.csv` | a customer, SKU and month [G] | `customerid`, `customername`, `ITEMID`, `ITEMNAME`, `period`, `units_installed`, `units_active`, `units_on_loan` |
+| `inventory/inventory_returns.csv` | a returned unit [G] | `rma_number`, `serialno`, `lotno`, `ITEMID`, `ITEMNAME`, `customerid`, `customername`, `return_date`, `failure_code`, `outcome`, `in_warranty`, `cost` |
+
+- **Values:** `DOCID` uses GameTide's transaction definitions: Purchase Receipt, Customer Shipment, Warranty Replacement and Demo Transfer [u names; company-configurable in Intacct]. Entry `quantity` is positive into stock and negative out. Accessories are not serialized. Returned units appear in the returns file only (they are scrapped, not restocked); the bad 2026 sensor lot is `LOT-202601-SENS`, the first lot of the E17 build (E17).
+- **Ties to:** inventory valuation equals inventory (1200, INV-02); shipments, receipts and warranty replacements equal hardware COGS (5110), purchases into 1200 and warranty reserve use (2300) (INV-03); each replacement has a returned unit (INV-04); demo hardware (1540); the bad 2026 sensor lot (event E17) by `lotno`.
+
+## 28. Warehouse (`warehouse`)
+
+Built by the engine (no vendor). Snake_case names, all GameTide-defined. The warehouse is the answer key: acceptance tests check that every number here equals the number rebuilt from the raw system files.
+
+| File | One row | Main columns |
+| :- | :- | :- |
+| `warehouse/warehouse_crosswalk_customer.csv` | a customer | `customer_key`, `customer_name`, `salesforce_account_id`, `intacct_customer_id`, `stripe_customer_id`, `avalara_customer_code`, `gainsight_gs_id`, `amplitude_account_id`, `qbo_customer_id` |
+| `warehouse/warehouse_crosswalk_employee.csv` | an employee | `employee_key`, `employee_name`, `rippling_worker_id`, `rippling_number`, `intacct_employee_id`, `salesforce_user_id`, `captivateiq_employee_id`, `greenhouse_application_id`, `carta_employee_id`, `tempo_account_id`, `kantata_user_id`, `qbo_employee_id` |
+| `warehouse/warehouse_crosswalk_gl_account.csv` | an Intacct account | `intacct_accountno`, `intacct_title`, `qbo_account_id`, `qbo_account_name`, `qbo_account_type`, `mapping` (one to one; primary, split in Intacct; split in Intacct) |
+| `warehouse/warehouse_crosswalk_department.csv` | a department | `department_code`, `name`, `intacct_department_id`, `qbo_class_id`, `qbo_class_name`, `rippling_department_id` |
+| `warehouse/warehouse_crosswalk_vendor.csv` | a vendor | `intacct_vendor_id`, `vendor_name`, `qbo_vendor_id`, `qbo_display_name`, `category` |
+| `warehouse/warehouse_crosswalk_product.csv` | a product | `product_key`, `product_name`, `salesforce_product2_id`, `product_code`, `intacct_item_id`, `amplitude_module` |
+| `warehouse/warehouse_dim_customer.csv`, `_dim_employee`, `_dim_product`, `_dim_department`, `_dim_gl_account`, `_dim_calendar` | one member of each shared dimension | keys plus segment, region, state, sport; employee title, band, department (code and name), manager (key and name), dates and status; product family, kind, tier and module; department and P&L group with headcount; account section and normal balance; one row per day with fiscal year and quarter, business day and month-end flags |
+| `warehouse/warehouse_arr_movements.csv` | one ARR movement | `movement_id`, `customer_key`, `customer_name`, `movement_date`, `month`, `category`, `subcategory`, `reason`, `arr_change`, `prior_contract_line_id`, `prior_product_name`, `new_contract_line_id`, `new_product_name`, `opportunity_id`, `opportunity_name`, `migration_program_id`, `is_correction` |
+| `warehouse/warehouse_arr_by_customer_month.csv` | a customer and month | `customer_key`, `customer_name`, `month`, `opening_arr`, one column per bridge category, `closing_arr`, `carr`, `paused_arr` (0 in v1.0), `suspended_arr` (closing ARR of a customer suspended at month-end, C17) |
+| `warehouse/warehouse_arr_by_customer_product_month.csv` | a customer, recurring product and month | `customer_key`, `customer_name`, `product_key`, `product_name`, `product_kind` (tier, seats, module, bundle), `month`, `opening_arr`, the seven bridge categories, `swap_in`, `swap_out`, `closing_arr`. Each product's change takes the customer's own categories first; what is left is a shift between products with no ARR change, shown as `swap_out` on the products given up and `swap_in` on the products taken (`policies.md`, ARR by product). Summed over products, every column equals `warehouse_arr_by_customer_month` (ARR-07); swaps net to zero for each customer (ARR-08); closing ARR by product equals the active CRM contract lines (ARR-09) |
+| `warehouse/warehouse_pipeline_monthly.csv` | a month-end, owner, opportunity type, stage and forecast category | `month`, `owner_key`, `owner_name`, `opportunity_type`, `stage`, `forecast_category`, `open_opportunities`, `amount`, `arr`, `weighted_arr`; equals the open CRM opportunities (check AK-05) |
+| `warehouse/warehouse_ar_aging_monthly.csv` | a customer at month-end | `month`, `customer_key`, `customer_name`, `intacct_customer_id`, `current`, `d1_30`, `d31_60`, `d61_90`, `over_90`, `total`; rebuilt from GL documents and the payments and credits applied to them; adds up to 1100 (AK-01) |
+| `warehouse/warehouse_deferred_revenue_monthly.csv` | a customer and month | `month`, `customer_key`, `customer_name`, `intacct_customer_id`, `opening`, `billed`, `recognized`, `closing`; closes to 2200 and rolls month to month (AK-02, AK-03) |
+| `warehouse/warehouse_headcount_monthly.csv` | a department and month | `month`, `department_code`, `department_name`, `opening_headcount`, `hires`, `exits`, `closing_headcount` (AK-04) |
+| `warehouse/warehouse_metrics_monthly.csv` | a metric, segment and month | `month`, `metric`, `segment` (All, or a segment for ARR, customers, the bridge and retention), `value`, `unit` (usd, ratio, count, number, multiple), `definition_id`: 63 metrics covering every metric in `policies.md` (AK-06 to AK-08) |
+| `warehouse/warehouse_metric_definitions.csv` | a metric | `definition_id`, `metric`, `unit`, `definition`, `source_tables`; the same as `config/metric_definitions.csv` |
+| `warehouse/warehouse_events.csv` | an event (headline, system adoption, pattern or minor) | `event_id`, `event_date`, `layer` (headline, system, pattern, minor), `event_code` (E1 to E41, S for a system adoption, P1 to P9, N1 to N21), `assumption_id`, `cause`, `entity_type`, `entity_id`, `entity_name`, `expected_effect` |
+| `warehouse/warehouse_cohort_retention_monthly.csv` | a signing-year cohort and month | `month`, `cohort_year` (the year of the customer's first new-logo movement), `cohort_customers`, `active_customers`, `starting_arr` (new-logo ARR at signing), `current_arr`, `logo_retention`, `net_arr_retention` |
+| `warehouse/warehouse_logo_events.csv` | a logo event (split or merge, E8, E9, N10) | `logo_event_id`, `event_date`, `event_type`, `from_customer_key`, `from_customer_name`, `to_customer_key`, `to_customer_name`, `note`; not ARR movements, so splits and merges are not counted as new or churned logos |
+| `warehouse/month_in_review/YYYY-MM.md` | one month's written summary | assembled from the events table and the month's metrics |
+| `warehouse/warehouse_test_results.csv` | an acceptance test for a snapshot | `test_id`, `description`, `expected`, `actual`, `passed` |
+
+- **ARR movements** carry the bridge category and reason (policies doc and assumption B19), each linked to the CRM contract lines that caused it, so users can check an ARR bridge built from the CRM line by line.
+
+## 29. Software and AI spend (`software_spend`)
+
+Layout replicated: Zylo data dictionary names for software; a generic usage layout for AI tools, with generic model tiers rather than vendor model names. Internal use only. Based on `research/product-ops-exports.md`.
+
+| File | One row | Columns |
+| :- | :- | :- |
+| `software_spend/software_spend_applications.csv` | an internal tool (about 60) | `id`, `app_name`, `category`, `subcategory`, `status`, `business_owner_user_email`, `business_owner_name`, `business_unit`, `supplier_id`, `supplier_name`, `pricing_model`, `activity_threshold` |
+| `software_spend/software_spend_application_stats.csv` | a tool and month | `application_id`, `application_name` [G], `snapshot_month` [G], `purchased_license_count`, `user_count`, `active_user_app_count`, `percent_utilized_licenses`, `percent_active_licenses`, `cost_per_user`, `renewal_date`, `primary_cost_center` |
+| `software_spend/software_spend_contracts.csv` | a contract (about 50 to 70) | `id`, `name`, `application_id`, `application_name`, `supplier_name`, `start_date`, `end_date`, `contract_term`, `billing_frequency`, `total_contract_value`, `current_year_contract_value`, `total_licenses`, `notification_deadline_date`, `status` |
+| `software_spend/software_spend_contract_line_items.csv` | a contract line | `id`, `contract_id`, `contract_name`, `license_name`, `quantity`, `unit_price`, `total_price`, `start_date`, `end_date` |
+| `software_spend/software_spend_charges.csv` | a payment (AP or card) | `id`, `transaction_id`, `application_id`, `application_name`, `payment_date`, `amount`, `payment_type`, `supplier_name`, `cost_center`, `email`, `user_name` |
+| `software_spend/software_spend_ai_usage_monthly.csv` | an employee, AI tool and month [G] | `month`, `supplier_name`, `user_email`, `user_name`, `cost_center`, `model_tier` (large, medium, small), `requests`, `uncached_input_tokens`, `cached_input_tokens`, `output_tokens`, `cost_usd` |
+
+- **Files:** applications, contracts and contract lines are status files; application stats, charges and AI usage are activity files. Contracts are one per tool per annual term.
+- **Ties to:** `transaction_id` to the Intacct AP payment (`PAY-` plus the bill number); charges equal AP payments to those suppliers (SW-02); software subscriptions (6110) and prepaids (1300); AI usage cost equals AI tools (6120) by department (SW-01).
+
+## Published layouts and the verification package
+
+`tools/publish.py` builds both layouts from one engine run: `by_month/` (one zip per month folder and the SQLite file, for GitHub Releases and Kaggle) and `by_table/` (each table's CSVs hard-linked from the same files, plus one Parquet file of all months with a leading `file_date` column, for Hugging Face), and `verification/`: the assumptions and the settings file the engine reads, the policies, story bible, company profile, system scope, this dictionary, the metric definitions, the answer key and results reports, every event (`events_all.csv`), every month in review and the acceptance test report (`test_report.md`, `test_results_all.csv`). `checksums.csv` lists a SHA-256 for every published zip and verification file.
+
+## Snapshot manifest
+
+#### `manifest.csv` (top of each snapshot folder)
+- **One row:** a published file. **Columns [G]:** `path`, `rows`, `sha256`, `snapshot_month`, `engine_version`, `seed_id`, `data_version` (clean or with issues).
+
+## Not yet set
+
+- Full column descriptions, data types and allowed values: filled in during Phase B, table by table.
+- The "with issues" version (deferred): same files under its own top-level folder; the kinds and rates of data problems are set when it is taken up.

verification/data-map.md

@@ -0,0 +1,222 @@
+# GameTide: data map
+
+How the GameTide data connects: the systems, the shared keys that join them, the business flows that run through them, the tie-outs that prove they agree, and where every assumption and monthly note lives. The diagrams are written in Mermaid, a plain-text diagram format: GitHub draws them on this page, and Miro imports them (Insert, Diagram, Mermaid), so each diagram can become a frame on a Miro board (Miro may not draw the timeline in section 2; its table carries the same dates). The last section lays out the board.
+
+## 1. The big picture
+
+One engine builds one internal model of the company. Each system's files are an export view of that model, in that system's own field names and IDs. The warehouse adds the crosswalks and the answer key. Everything is checked every month before it is written to the release.
+
+```mermaid
+flowchart LR
+    S["Settings and assumptions<br/>config/settings.yaml<br/>docs/assumptions.md"] --> E["GameTide engine<br/>one deterministic run<br/>Jan 2020 to Dec 2029"]
+    E --> M["Internal model<br/>customers, contracts, people,<br/>ledger, cash, events"]
+    M --> X["System exports<br/>24 folders, one per system,<br/>each in its own field names"]
+    M --> W["Warehouse<br/>dimensions, crosswalks,<br/>ARR bridges, answer key"]
+    X --> C{"Acceptance checks<br/>every month"}
+    W --> C
+    C -->|all pass| R["Release<br/>120 monthly folders,<br/>SQLite, Parquet"]
+    M --> N["Month in review notes<br/>and events table"]
+    N --> V["Verification package<br/>assumptions, policies, story bible,<br/>data dictionary, answer key, test report"]
+    R --> V
+```
+
+## 2. When each system starts
+
+A system's folder appears in the month GameTide adopts it (assumption S). Before Sage Intacct (January 2023) the books are in QuickBooks Online; the conversion journal and crosswalks join the two.
+
+```mermaid
+timeline
+    title System adoption (folder name)
+    2020 : accounting_qbo, bank, cloud_costs (Jan) : hr, payroll, equity (Mar) : engineering_time, crm (Jul)
+    2021 : payments (Jan) : support (Mar) : product_usage (Jul)
+    2022 : marketing, web_analytics, ads, commissions, sales_tax, recruiting (Jan)
+    2023 : accounting (Sage Intacct), planning, customer_success, implementation, inventory (Jan) : software_spend (Jul)
+```
+
+| System | Folder | Layout of | From |
+| :- | :- | :- | :- |
+| CRM, quotes and support cases | `crm`, `support` | Salesforce Sales Cloud and Service Cloud | July 2020 (support March 2021) |
+| Marketing automation | `marketing` | Salesforce Account Engagement | January 2022 |
+| Website analytics | `web_analytics` | Google Analytics 4 | January 2022 |
+| Ad platforms | `ads` | Google Ads, Meta Ads, LinkedIn Ads | January 2022 |
+| Commissions | `commissions` | CaptivateIQ | January 2022 |
+| Accounting | `accounting_qbo`, then `accounting` | QuickBooks Online to December 2022, then Sage Intacct | January 2020, January 2023 |
+| Payments | `payments` | Stripe | January 2021 |
+| Sales tax | `sales_tax` | Avalara | January 2022 |
+| Bank and lender | `bank` | A commercial bank portal and lender statement | January 2020 |
+| Planning | `planning` | Anaplan | January 2023 |
+| Equity | `equity` | Carta | March 2020 |
+| HR and payroll | `hr`, `payroll` | Rippling | March 2020 |
+| Recruiting | `recruiting` | Greenhouse | January 2022 |
+| Product usage | `product_usage` | Amplitude | July 2021 |
+| Customer success | `customer_success` | Gainsight | January 2023 |
+| Implementation | `implementation` | Kantata | January 2023 |
+| Engineering time | `engineering_time` | Jira with Tempo | July 2020 |
+| Cloud costs | `cloud_costs` | AWS Cost and Usage Report | January 2020 |
+| Hardware inventory | `inventory` | Sage Intacct inventory | January 2023 |
+| Software and AI spend | `software_spend` | Zylo | July 2023 |
+| Warehouse | `warehouse` | Built by the engine (no vendor) | January 2020 |
+
+Product names describe the layout of the files only. GameTide is not affiliated with these companies.
+
+## 3. The shared keys
+
+Each system issues its own IDs. The warehouse crosswalks map every one of them to one master key, so any two systems can be joined. Every file also carries the record's name next to its ID, so a single file can be read without a join.
+
+```mermaid
+flowchart LR
+    CK(("customer_key<br/>GT-C-000123"))
+    CK --- SF["Salesforce Account Id<br/>001..."]
+    CK --- IC["Intacct CUSTOMERID<br/>C-10123"]
+    CK --- QC["QuickBooks customer Id<br/>to Dec 2022"]
+    CK --- ST["Stripe customer<br/>cus_..."]
+    CK --- AV["Avalara customerCode"]
+    CK --- GS["Gainsight GS ID"]
+    CK --- AM["Amplitude account_id"]
+
+    EK(("employee_key<br/>GT-E-0042"))
+    EK --- RW["Rippling worker id"]
+    EK --- IE["Intacct EMPLOYEEID"]
+    EK --- SU["Salesforce User Id<br/>005..."]
+    EK --- CQ["CaptivateIQ employee"]
+    EK --- CA["Carta Employee ID"]
+    EK --- TE["Tempo author"]
+    EK --- KU["Kantata user_id"]
+    EK --- GH["Greenhouse application"]
+
+    PK(("product_key<br/>GT-TIER-PRO"))
+    PK --- P2["Salesforce Product2 Id"]
+    PK --- IT["Intacct ITEMID"]
+
+    DK(("department_code<br/>16 codes"))
+    DK --- ID["Intacct DEPARTMENTID"]
+    DK --- QB["QuickBooks class"]
+    DK --- RD["Rippling department"]
+    DK --- AN["Anaplan Departments"]
+
+    AK(("ACCOUNTNO<br/>Intacct GL account"))
+    AK --- QA["QuickBooks account<br/>crosswalk_gl_account"]
+    AK --- AA["Anaplan Accounts"]
+```
+
+| Entity | Master key | Crosswalk file |
+| :- | :- | :- |
+| Customer | `customer_key` | `warehouse_crosswalk_customer` |
+| Employee | `employee_key` | `warehouse_crosswalk_employee` |
+| Product | `product_key` | `warehouse_crosswalk_product` |
+| Department and cost center | `department_code` | `warehouse_crosswalk_department` |
+| GL account | `ACCOUNTNO` | `warehouse_crosswalk_gl_account` |
+| Vendor | Intacct `VENDORID` | `warehouse_crosswalk_vendor` |
+| Contract line | Salesforce `ContractLineItem` `Id` | referenced by ARR movements and revenue recognition lines |
+
+## 4. Quote to cash: a customer's journey
+
+```mermaid
+flowchart LR
+    AD["Ads<br/>spend, clicks"] --> WEB["Website<br/>sessions, form fills"]
+    WEB --> MA["Marketing automation<br/>prospect, score"]
+    MA --> LD["CRM lead"]
+    LD --> OP["CRM opportunity<br/>stages, history"]
+    OP -->|won| SC["Service contract<br/>and contract lines"]
+    OP --> CM["Commissions<br/>per rep per deal"]
+    SC --> INV["Invoice<br/>QuickBooks or Intacct"]
+    INV --> TX["Sales tax<br/>Avalara"]
+    INV --> PAY["Payment<br/>Stripe or bank"]
+    PAY --> BK["Bank<br/>deposits, reconciliation"]
+    INV --> DR["Deferred revenue"]
+    DR --> RV["Recognized revenue<br/>GL"]
+    SC --> ARR["Warehouse ARR<br/>by customer and by product"]
+    SC --> IMP["Implementation project<br/>Kantata hours"]
+    IMP --> RV
+```
+
+## 5. Why customers stay or leave
+
+Causes drive outcomes: churn follows low usage and support pain; expansion follows seat growth.
+
+```mermaid
+flowchart LR
+    US["Product usage<br/>active users, sessions"] --> HS["Customer success<br/>health score"]
+    SP["Support cases<br/>volume, SLA"] --> HS
+    PM["Payments<br/>late or failed"] --> HS
+    HS -->|at risk| CTA["Call to action<br/>for the CSM"]
+    HS --> RN{"Renewal"}
+    RN -->|healthy| EX["Expansion<br/>seats, modules, tier"]
+    RN -->|low usage, support pain| CH["Contraction or churn"]
+    EX --> ARR["ARR movements"]
+    CH --> ARR
+```
+
+## 6. People and cost
+
+```mermaid
+flowchart LR
+    PL["Planning<br/>headcount plan"] --> RQ["Recruiting<br/>jobs, openings, offers"]
+    RQ --> HR["HR<br/>workers, compensation"]
+    HR --> PR["Payroll<br/>biweekly register"]
+    PR --> GL["General ledger<br/>salaries, taxes, benefits"]
+    HR --> EQ["Equity<br/>grants, vesting"]
+    EQ -->|stock-based compensation| GL
+    HR --> JT["Engineering time<br/>Jira and Tempo"]
+    JT -->|capitalized software| GL
+    CL["Cloud costs<br/>AWS"] --> GL
+    SW["Software and AI spend<br/>Zylo"] --> GL
+    VN["Vendors and bills"] --> GL
+    GL --> TB["Trial balance"]
+    PL -->|plan versus actual| TB
+```
+
+## 7. The tie-outs
+
+Every month, these checks must pass before the month is written to the release. The full list with each month's result is in `warehouse_test_results`.
+
+| What ties | To what | Checks |
+| :- | :- | :- |
+| Trial balance | Debits equal credits; balances roll month to month; equals GL detail | TB-01 to TB-05, QBO-01 |
+| ARR bridge | Opening plus movements equals closing for every customer; equals CRM contract lines, account ARR and the GL statistical account | ARR-01 to ARR-05 |
+| ARR by product | Foots by product; sums to the customer bridge column by column; swaps net to zero; equals CRM lines by product | ARR-06 to ARR-09 |
+| Deferred revenue and revenue | Rolls forward; recognized revenue equals the schedules | DR-01, DR-02, AK-02, AK-03 |
+| Accounts receivable | Rolls forward; rebuilt invoice by invoice; aging adds up | AR-01 to AR-03, AK-01, QBO-03 |
+| Cash | Stripe charges, payouts and fees equal the GL; bank reconciles to GL cash | CASH-01 to CASH-04, BANK-01 to BANK-03 |
+| Payroll | Register equals GL salaries, net pay, commissions, bonuses and severance | PAY-01 to PAY-07 |
+| Commissions | Payouts equal payroll; accruals and clawbacks equal the GL; accelerator follows attainment | COM-01 to COM-04 |
+| Sales tax | Tax on invoices equals the GL; rate times base; liability report; certificates | TAX-01 to TAX-05 |
+| Marketing | Ad spend equals bills; campaign costs and influence add up | ADS-01, ADS-02, CMP-01 to CMP-03, WEB-01, WEB-02 |
+| Operations | Implementation, analyst and installation revenue rebuilt from hours; capitalized labor from Tempo; SBC from Carta; cloud cost from AWS; inventory valuation | IMP-01 to IMP-03, ENG-01, EQ-01, CLD-01, INV-01 to INV-04 |
+| Customer health and usage | Health score components; Gainsight ARR equals CRM; usage within licensed seats | CS-01 to CS-03, USE-01 to USE-03, SUP-01, SUP-02 |
+| Keys | Every fact row keys to its dimensions and systems | KEY-01 to KEY-07, EQ-02, ENG-02, REC-02, PLAN-01 |
+| Answer key | Snapshots and metrics equal the source files; the allowance equals the G10 rates times the aging | AK-04 to AK-09 |
+| Story targets | Each year-end lands within tolerance of the lifecycle model, gross margin included; December health ranks the next year's churn against each segment's rate | ANN-ARR, ANN-CUST, ANN-HC, ANN-REV, ANN-OM, ANN-GM, ANN-K4 |
+| Accounting registers | Open AR invoices equal 1100; unpaid bills equal 2010; asset cost and depreciation equal their accounts; prepaids equal 1300; open accruals equal 2020; the lease schedule equals 1700, 2400 and 2410; the revenue schedule equals the recognition journal and 2200 | AR-04, AR-05, AP-01, AP-02, FA-01, FA-02, PP-01, ACR-01, LEASE-01, REV-01, REV-02 |
+| Contacts, activity, quotes and forecasts | Every link resolves; accepted quotes equal the deal's products; forecast categories nest and closed ties to won deals | KEY-08, KEY-09, QUO-01, FC-01, FC-02 |
+| Active users, survey and cohorts | DAU within WAU within MAU, month-end MAU equals monthly uniques; survey invitations equal active workers; cohort counts consistent | USE-04, ENG-01, COH-01 |
+| Layout | Every file keeps the same columns in every month | COL-01 |
+
+## 8. Where everything is documented
+
+Nothing the engine uses is hidden. Each item below ships in the verification package with the data.
+
+| What | Where | What it holds |
+| :- | :- | :- |
+| Assumptions | `docs/assumptions.md` and `config/settings.yaml` | Every number the engine uses, with its ID, value, reason, source and check. The settings file is the one the engine reads. |
+| Policies | `docs/policies.md` | ARR bridge categories, ARR by product, revenue recognition and every metric definition |
+| Story bible | `docs/story-bible.md` | What happens each year and where each planted event shows in the data |
+| Monthly notes | `month_in_review_YYYY-MM-DD.md` in every month folder | ARR, ARR movements, ARR by product type, customers, revenue, cash, close date, headcount, deals, the month's events and where to look |
+| Events table | `warehouse/warehouse_events` | Every planted event, system adoption, pattern and minor event, with its date, cause, the record it touches (ID and name) and its expected effect |
+| Data dictionary | `docs/data-dictionary.md` | Every file: what one row means, its key, columns, links and tie-outs |
+| Metric definitions | `warehouse/warehouse_metric_definitions` | Each published metric, its unit, definition and source tables |
+| Answer key | `warehouse` answer-key tables and `reports/answer-key-2020-2029.md` | Expected values of the headline metrics for every month |
+| Test report | `warehouse/warehouse_test_results` and `reports/full-run-2020-2029.md` | Every check, every month, expected and actual |
+| Decisions | `docs/decisions-log.md` | Every decision after the baseline, with who made it |
+
+## 9. Laying out the Miro board
+
+One frame per section, left to right in two rows:
+
+| Row | Frames |
+| :- | :- |
+| Top | 1. The big picture; 2. When each system starts; 3. The shared keys |
+| Bottom | 4. Quote to cash; 5. Why customers stay or leave; 6. People and cost |
+| Side | 7. The tie-outs (as a table); 8. Where everything is documented (as a table) |
+
+To build it by hand: in Miro, add a frame, choose Insert, Diagram, Mermaid, and paste one diagram's text (the lines between the fences, without the word mermaid). Tables paste into a Miro table from this page.

verification/departments.csv

@@ -0,0 +1,17 @@
+department_code,name,pl_group,starting_headcount
+110,Sales,Sales and marketing,13
+120,Marketing,Sales and marketing,6
+130,Customer Success,Sales and marketing,7
+210,Customer Support,Cost of revenue,5
+220,Professional Services,Cost of revenue,6
+230,Hardware Operations,Cost of revenue,2
+240,Cloud Operations,Cost of revenue,3
+310,Engineering,Research and development,16
+320,Product Management and Design,Research and development,5
+330,Data and Sports Science,Research and development,3
+410,Finance and Accounting,General and administrative,3
+420,People and Recruiting,General and administrative,2
+430,Legal,General and administrative,1
+440,Executive,General and administrative,3
+450,IT and Security,General and administrative,2
+460,Facilities,General and administrative,1

verification/full-run-2020-2029.md

@@ -0,0 +1,509 @@
+# Full run 2020 to 2029: results
+
+Engine run from the founding month to the end of 2029 (120 month folders), produced by `python -m engine.run --start 2020-01-01 --end 2029-12-31`. Every figure below is read back from the published files in `output/` (the month folders and one SQLite file), not from the engine's memory. The QuickBooks Online months (2020 to 2022) are read through the warehouse crosswalks into Intacct account numbers.
+
+Run time 37.5 minutes on the build container; master seed 20240101; 11,867 checks run, 0 failed.
+
+## The years
+
+| Measure | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 |
+| :- | -: | -: | -: | -: | -: | -: | -: | -: | -: | -: |
+| Opening ARR | $0.00M | $0.00M | $1.95M | $6.65M | $12.19M | $15.50M | $16.13M | $20.54M | $24.31M | $28.09M |
+|   New | $0.00M | $1.93M | $4.57M | $4.72M | $2.66M | $1.78M | $3.12M | $2.07M | $2.52M | $3.69M |
+|   Expansion | $0.00M | $0.03M | $0.37M | $1.35M | $1.87M | $1.63M | $2.56M | $2.83M | $3.09M | $3.40M |
+|   Product swap | $0.00M | $0.00M | $0.00M | -$0.01M | -$0.01M | $0.00M | $0.00M | $0.55M | $0.30M | $0.30M |
+|   Contraction | $0.00M | $0.00M | -$0.04M | -$0.13M | -$0.21M | -$0.51M | -$0.36M | -$0.41M | -$0.36M | -$0.46M |
+|   Churn | $0.00M | $0.00M | -$0.21M | -$0.41M | -$1.00M | -$2.29M | -$1.47M | -$1.30M | -$1.80M | -$1.30M |
+|   Reactivation | $0.00M | $0.00M | $0.00M | $0.02M | $0.01M | $0.02M | $0.55M | $0.04M | $0.03M | $0.04M |
+|   Transfer (nets to zero) | $0.00M | $0.00M | $0.00M | $0.00M | $0.00M | $0.00M | $0.00M | $0.00M | $0.00M | $0.00M |
+| Closing ARR | $0.00M | $1.95M | $6.65M | $12.19M | $15.50M | $16.13M | $20.54M | $24.31M | $28.09M | $33.76M |
+| ARR growth | 0.0% | 0.0% | 240.8% | 83.3% | 27.2% | 4.0% | 27.3% | 18.4% | 15.5% | 20.2% |
+| Active customers at year-end | 0 | 77 | 218 | 354 | 412 | 401 | 468 | 531 | 558 | 625 |
+| Revenue | $0.00M | $1.12M | $4.78M | $10.88M | $16.08M | $18.19M | $21.43M | $25.76M | $30.09M | $35.70M |
+|   of which subscription | $0.00M | $0.97M | $4.10M | $9.43M | $14.21M | $15.98M | $18.41M | $22.30M | $26.22M | $31.04M |
+|   services, hardware, usage | $0.00M, $0.00M, $0.00M | $0.15M, $0.00M, $0.00M | $0.56M, $0.12M, $0.00M | $1.11M, $0.29M, $0.05M | $1.32M, $0.47M, $0.07M | $1.53M, $0.57M, $0.12M | $1.69M, $1.20M, $0.15M | $1.88M, $1.37M, $0.21M | $2.05M, $1.53M, $0.29M | $2.43M, $1.92M, $0.30M |
+| Gross margin | 0.0% | 68.6% | 61.8% | 68.1% | 72.7% | 72.7% | 74.3% | 73.7% | 73.8% | 75.0% |
+| Operating margin | 0.0% | -168.6% | -90.5% | -43.4% | -15.0% | -19.2% | -7.4% | 0.8% | 6.5% | 9.7% |
+| Rule of 40 (ARR growth + operating margin) | 0.0% | -168.6% | 150.3% | 40.0% | 12.1% | -15.2% | 19.9% | 19.2% | 22.1% | 29.9% |
+| Net income | -$0.75M | -$1.88M | -$4.22M | -$4.46M | -$2.28M | -$3.44M | -$1.69M | $0.20M | $2.27M | $3.79M |
+| Headcount at year-end (average) | 7 (4.2) | 26 (17.2) | 58 (43.3) | 78 (71.4) | 88 (83.0) | 98 (95.2) | 97 (94.8) | 108 (102.9) | 117 (112.8) | 128 (122.9) |
+| Cash at year-end | $0.87M | $3.34M | $9.65M | $7.13M | $6.04M | $6.33M | $4.62M | $5.35M | $9.11M | $15.30M |
+| Lowest month-end cash | $0.05M (2020-02) | $0.32M (2021-05) | $1.62M (2022-03) | $6.36M (2023-07) | $4.06M (2024-06) | $2.11M (2025-07) | $2.17M (2026-07) | $2.53M (2027-07) | $2.95M (2028-06) | $7.53M (2029-06) |
+| Credit facility drawn at year-end | $0.00M | $0.00M | $0.00M | $0.00M | $0.00M | $3.00M | $2.00M | $0.00M | $0.00M | $0.00M |
+| Net revenue retention | 0.0% | 0.0% | 101.6% | 109.2% | 104.7% | 92.9% | 104.0% | 107.5% | 104.6% | 106.6% |
+| Gross revenue retention | 0.0% | 0.0% | 87.4% | 91.7% | 89.9% | 82.7% | 88.6% | 91.2% | 91.0% | 93.6% |
+
+ARR movements come from `warehouse_arr_by_customer_month` summed over the year's months; transfers move ARR between customers (the conference split, E8, and the district merger, E9) and net to zero. Retention uses the customers active on January 1 of each year: NRR is their December ARR over their January ARR, before transfers; GRR counts only their churn, contraction and net-down swaps. Cash is the operating and payroll accounts (1010 and 1020).
+
+## Compared with the lifecycle model and the waypoints
+
+Tolerance T1: within 5% of a stated value, within 2 points for rates, and within 3 for headcount (I2); for 2021 revenue within 12% and operating margin within 10 points, for 2022 within 8% and 5 points. Rows marked tested are acceptance checks (ANN-ARR, ANN-CUST, ANN-HC, ANN-REV, ANN-OM in each December's `warehouse_test_results`); rows marked reported are shown for comparison.
+
+| Measure | Engine | Target | Within T1 |
+| :- | -: | -: | -: |
+| **2021** |  |  |  |
+| Year-end ARR (B4) | $1.95M | $2.00M | yes |
+| Year-end active customers (B3) | 77 | 80 | yes |
+| Year-end headcount (I2, within 3) | 26 | 26 | yes |
+| Revenue | $1.12M | $1.15M | yes |
+| Operating margin | -168.6% | -177.0% | yes |
+| Gross margin | 68.6% | 53.5% | no (reported) |
+| New ARR | $1.93M | $2.00M | yes (reported) |
+| Average headcount | 17.2 | 16.0 | yes (reported) |
+| Year-end cash | $3.34M | $3.27M | yes (reported) |
+| Rule of 40 | -168.6% | -177.0% | no (reported) |
+| **2022** |  |  |  |
+| Year-end ARR (B4) | $6.65M | $6.50M | yes |
+| Year-end active customers (B3) | 218 | 220 | yes |
+| Year-end headcount (I2, within 3) | 58 | 58 | yes |
+| Revenue | $4.78M | $4.94M | yes |
+| Operating margin | -90.5% | -86.5% | yes |
+| Gross margin | 61.8% | 63.5% | yes (reported) |
+| Net revenue retention | 101.6% | 100.0% | yes (reported) |
+| Gross revenue retention | 87.4% | 85.0% | no (reported) |
+| New ARR | $4.57M | $4.50M | yes (reported) |
+| Average headcount | 43.3 | 44.1 | yes (reported) |
+| Year-end cash | $9.65M | $10.58M | no (reported) |
+| Rule of 40 | 150.3% | 138.5% | no (reported) |
+| **2023** |  |  |  |
+| Year-end ARR (B4) | $12.19M | $12.10M | yes |
+| Year-end active customers (B3) | 354 | 365 | yes |
+| Year-end headcount (I2, within 3) | 78 | 78 | yes |
+| Revenue | $10.88M | $10.76M | yes |
+| Operating margin | -43.4% | -43.3% | yes |
+| Gross margin | 68.1% | 68.7% | yes (reported) |
+| Net revenue retention | 109.2% | 107.0% | no (reported) |
+| Gross revenue retention | 91.7% | 87.0% | no (reported) |
+| New ARR | $4.72M | $5.14M | no (reported) |
+| Average headcount | 71.4 | 71.5 | yes (reported) |
+| Year-end cash | $7.13M | $8.21M | no (reported) |
+| Rule of 40 | 40.0% | 42.8% | no (reported) |
+| **2024** |  |  |  |
+| Year-end ARR (B4) | $15.50M | $15.00M | yes |
+| Year-end active customers (B3) | 412 | 400 | yes |
+| Year-end headcount (I2, within 3) | 88 | 88 | yes |
+| Revenue | $16.08M | $15.55M | yes |
+| Operating margin | -15.0% | -16.2% | yes |
+| Gross margin | 72.7% | 73.8% | yes (reported) |
+| Net revenue retention | 104.7% | 105.0% | yes (reported) |
+| Gross revenue retention | 89.9% | 90.0% | yes (reported) |
+| New ARR | $2.66M | $2.29M | no (reported) |
+| Average headcount | 83.0 | 81.4 | yes (reported) |
+| Year-end cash | $6.04M | $7.23M | no (reported) |
+| Rule of 40 | 12.1% | 7.7% | no (reported) |
+| **2025** |  |  |  |
+| Year-end ARR (B4) | $16.13M | $16.50M | yes |
+| Year-end active customers (B3) | 401 | 390 | yes |
+| Year-end headcount (I2, within 3) | 98 | 98 | yes |
+| Revenue | $18.19M | $18.11M | yes |
+| Operating margin | -19.2% | -20.9% | yes |
+| Gross margin | 72.7% | 74.1% | yes (reported) |
+| Net revenue retention | 92.9% | 98.0% | no (reported) |
+| Gross revenue retention | 82.7% | 87.0% | no (reported) |
+| New ARR | $1.78M | $1.80M | yes (reported) |
+| Average headcount | 95.2 | 95.8 | yes (reported) |
+| Year-end cash | $6.33M | $7.74M | no (reported) |
+| Rule of 40 | -15.2% | -10.9% | no (reported) |
+| **2026** |  |  |  |
+| Year-end ARR (B4) | $20.54M | $20.00M | yes |
+| Year-end active customers (B3) | 468 | 450 | yes |
+| Year-end headcount (I2, within 3) | 97 | 97 | yes |
+| Revenue | $21.43M | $21.02M | yes |
+| Operating margin | -7.4% | -6.6% | yes |
+| Gross margin | 74.3% | 74.5% | yes (reported) |
+| Net revenue retention | 104.0% | 107.0% | no (reported) |
+| Gross revenue retention | 88.6% | 90.0% | yes (reported) |
+| New ARR | $3.12M | $2.35M | no (reported) |
+| Average headcount | 94.8 | 95.0 | yes (reported) |
+| Year-end cash | $4.62M | $7.20M | no (reported) |
+| Rule of 40 | 19.9% | 14.7% | no (reported) |
+| **2027** |  |  |  |
+| Year-end ARR (B4) | $24.31M | $24.00M | yes |
+| Year-end active customers (B3) | 531 | 510 | yes |
+| Year-end headcount (I2, within 3) | 108 | 108 | yes |
+| Revenue | $25.76M | $25.37M | yes |
+| Operating margin | 0.8% | 0.8% | yes |
+| Gross margin | 73.7% | 74.8% | yes (reported) |
+| Net revenue retention | 107.5% | 107.0% | yes (reported) |
+| Gross revenue retention | 91.2% | 91.0% | yes (reported) |
+| New ARR | $2.07M | $2.60M | no (reported) |
+| Average headcount | 102.9 | 103.7 | yes (reported) |
+| Year-end cash | $5.35M | $7.54M | no (reported) |
+| Rule of 40 | 19.2% | 20.8% | yes (reported) |
+| **2028** |  |  |  |
+| Year-end ARR (B4) | $28.09M | $28.00M | yes |
+| Year-end active customers (B3) | 558 | 560 | yes |
+| Year-end headcount (I2, within 3) | 117 | 117 | yes |
+| Revenue | $30.09M | $30.03M | yes |
+| Operating margin | 6.5% | 6.1% | yes |
+| Gross margin | 73.8% | 75.1% | yes (reported) |
+| Net revenue retention | 104.6% | 104.0% | yes (reported) |
+| Gross revenue retention | 91.0% | 90.0% | yes (reported) |
+| New ARR | $2.52M | $3.04M | no (reported) |
+| Average headcount | 112.8 | 112.6 | yes (reported) |
+| Year-end cash | $9.11M | $11.87M | no (reported) |
+| Rule of 40 | 22.1% | 22.8% | yes (reported) |
+| **2029** |  |  |  |
+| Year-end ARR (B4) | $33.76M | $32.60M | yes |
+| Year-end active customers (B3) | 625 | 610 | yes |
+| Year-end headcount (I2, within 3) | 128 | 128 | yes |
+| Revenue | $35.70M | $34.96M | yes |
+| Operating margin | 9.7% | 8.5% | yes |
+| Gross margin | 75.0% | 75.5% | yes (reported) |
+| Net revenue retention | 106.6% | 103.0% | no (reported) |
+| Gross revenue retention | 93.6% | 91.0% | no (reported) |
+| New ARR | $3.69M | $3.76M | yes (reported) |
+| Average headcount | 122.9 | 124.1 | yes (reported) |
+| Year-end cash | $15.30M | $17.87M | no (reported) |
+| Rule of 40 | 29.9% | 24.9% | no (reported) |
+
+## Events fired by year
+
+| Layer | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 |
+| :- | -: | -: | -: | -: | -: | -: | -: | -: | -: | -: |
+| headline | 2 | 4 | 4 | 2 | 5 | 11 | 10 | 6 | 5 | 3 |
+| minor | 6 | 48 | 43 | 54 | 47 | 71 | 56 | 51 | 60 | 57 |
+| pattern | 0 | 4 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 5 |
+| system | 8 | 3 | 6 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
+
+Headline events as fired (one row per event record; E11 has one record per missed quarter):
+
+- 2020-01-06 **E32**: Three founders start GameTide in Fuquay-Varina, North Carolina. Founders: the CEO, the head of engineering and a senior engineer; common stock issued; QuickBooks Online, Rippling and Carta set up; no revenue in 2020.
+- 2020-03-16 **E32**: Pre-seed round closes. $1.5M of preferred stock; product build starts.
+- 2021-01-04 **E33**: Version 1 of the platform goes live and the first customers sign. Capitalized development of the core platform placed in service; first invoices and Stripe charges; colleges and pro clubs adopt first.
+- 2021-03-15 **E34**: Pandemic relief funding reaches schools. Schools and districts buy video and analytics tools through 2023; new-logo ARR peaks at about $5M in 2023.
+- 2021-06-15 **E32**: Seed round closes. $4.0M of preferred stock; the first sales and customer teams hired.
+- 2021-10-15 **E35**: Office lease signed: 15,000 square feet from January 2022. Security deposit paid; leasehold improvements and furniture capitalized; coworking ends December 2021.
+- 2022-01-01 **E35**: The office lease begins. Right-of-use asset and lease liability recognized at commencement (policy 23); rent from January 2022.
+- 2022-01-03 **E36**: Livestream and Highlights and the League Stats Feed launch. League royalties (5020) and third-party data costs start; hosting cost per team rises.
+- 2022-03-01 **E37**: Sideline and panoramic cameras join the price book. Hardware revenue and inventory start; installers and freight in cost of revenue.
+- 2022-04-12 **E32**: Series A closes. $10.00M of preferred stock; departments and managers built out in 2022 and 2023.
+- 2023-01-01 **E38**: Accounting moves from QuickBooks Online to Sage Intacct. QuickBooks closes at December 31, 2022; balances convert into Intacct through the conversion journal; departments become a dimension, account numbers and statistical accounts start.
+- 2023-01-09 **E36**: Auto-Tagging launches. The early-adopter wave peaks: about $5M of new-logo ARR in 2023.
+- 2024-01-01 **E2**: Recruiting cannot keep pace with the 2024 hiring plan. Board plan about 15 net hires, about 10 land; headcount 2 to 5 below plan; operating expenses 3 to 5% under budget.
+- 2024-03-15 **E4**: A new conference commissioner champions one platform for all member schools. About $0.83M ARR from April 1, 2024; 25% discount; largest customer.
+- 2024-07-01 **E1**: The fall rush: schools and colleges sign and renew before football season. Q3 is about 40% of the year's new-logo ARR; large July and August invoices; DSO peaks in Q3 and Q4.
+- 2024-07-01 **E29**: Federal pandemic relief funding for schools winds down. School new logos about 10% below trend; about 15% of district renewals reduce seats or sports to June 2025.
+- 2024-10-01 **E3**: Livestream viewing takes off in the fall season. Streaming and storage cost about doubles from Q3 to Q4; subscription gross margin about 2 points lower.
+- 2025-01-01 **E6**: The 2025 price book raises Essentials to $3,450 and Livestream by 20%. High school churn rises to about 18%; Professional high schools downgrade more; price and competitor losses rise.
+- 2025-03-14 **E5**: The first audit: two 2024 adjustments posted, dated December 31, 2024. Commissions restored to deferred commissions (60-month period) and unaccrued December bills expensed; the December 2024 trial balance exists before and after audit.
+- 2025-04-01 **E11**: Bookings miss the 2025 plan (Q2 about 10% below). Win rates about 5 points lower; more close dates slip (PushCount).
+- 2025-04-01 **E7**: NIL and Sponsorship Tracking launches for colleges. About 15% of colleges add it by December 2025 and 30% by December 2026.
+- 2025-07-01 **E11**: Bookings miss the 2025 plan (Q3 about 20 to 25% below). Pipeline coverage below 3 times; quota attainment about 70%.
+- 2025-07-01 **E8**: The conference does not renew: the champion left and a competitor offered a conference discount. 8 schools leave; 4 sign their own contracts (logo split); net ARR change about -$0.71M.
+- 2025-07-01 **E9**: Two neighboring school districts consolidate. Tindercombe School District merges into Larkspurreach School District; transfer in and out, one fewer logo without a churn; about $4,831 contraction from duplicate licenses.
+- 2025-09-08 **E10**: Mobile app 5.0 ships with crashes and slow uploads as football season starts. SLA credits to about 60 customers in Q4 2025; affected customers churn about twice as often at their next renewal.
+- 2025-10-01 **E11**: Bookings miss the 2025 plan (Q4 about 20 to 25% below). Each reforecast lower than the last.
+- 2025-10-15 **E12**: Slow fall collections, churn, SLA credits and peak headcount squeeze cash. $3M drawn on the credit facility; interest and the unused fee in 7020; the covenant holds.
+- 2025-11-03 **E13**: Hiring freeze after the bookings miss. Open requisitions cancelled except engineering; headcount flat to slightly down to January 2026.
+- 2026-01-01 **E14**: The 2026 plan reset: save discounts for unhappy high schools. About 12% of high school renewals get a 10 to 20% save discount; high school churn eases to about 13%.
+- 2026-01-01 **E18**: The pro club push. Pro and elite clubs from about 38 to about 56; one contract on Net 90.
+- 2026-01-01 **E30**: Small clubs offered 10% off for paying a year upfront. About 30% of small clubs switch by December 2026; switchers churn at about a third of the monthly rate.
+- 2026-01-05 **E17**: Wearable sensor inventory builds ahead of launch. Inventory up and cash down in Q1 2026.
+- 2026-01-12 **E16**: App version 5.2 restores stability; win-back campaign starts. About 15 reactivations in 2026, most in the first half.
+- 2026-02-15 **E15**: Sales reduction in force after the 2025 miss. 8 roles cut (mostly SDRs and high school AEs); severance in February and March; accounts and open opportunities reassigned.
+- 2026-04-06 **E17**: Wearables and Athlete Load and Wellness launch. Hardware becomes a visible revenue line in Q2 and Q3 2026.
+- 2026-07-01 **E19**: Recovery: expansion, lower churn and tighter spending. NRR back above 105%; burn improves; $1.0M of the facility repaid in December.
+- 2026-07-15 **E17**: One supplier lot of sensors fails at a higher rate. Returns about 6% for the lot; warranty reserve trued up in Q3 2026.
+- 2026-12-15 **E19**: $1.0M of the credit facility repaid. Facility balance $2.0M.
+- 2027-01-01 **E20**: The Performance Bundle joins the 2027 price book. Professional customers migrate at renewal (program MIG-2027-BUNDLE); about 35% of Professional teams by December 2027.
+- 2027-01-01 **E31**: Hiring slows as AI tools take on work. Backfills delayed about 30 days; headcount about 108 at the end of 2027 and 117 at the end of 2028.
+- 2027-03-01 **E21**: A state high school athletic association signs a reseller agreement. About 40 new high schools in 2027 through the association; revenue at the net price, 20% reseller margin.
+- 2027-07-01 **E22**: A new controller shortens the close to business day 5. Each month from July 2027 closes about three business days earlier.
+- 2027-10-01 **E23**: First profitable quarter. Q4 2027 operating margin about +2%; the remaining $2.0M of the facility repaid December 15.
+- 2027-12-15 **E23**: The remaining $2.0M of the credit facility repaid. Facility undrawn; interest falls to the unused fee.
+- 2028-01-10 **E24**: Opponent Scouting AI launches (Professional and Elite). About 15% of eligible teams by December 2028; higher video processing cost.
+- 2028-05-08 **E25**: Phishing gives an attacker access to a few customer admin accounts. About $250K of incident costs May to September; about $150K insurance recovery in Q4; small club churn up about 3 points.
+- 2028-08-14 **E26**: The head of sales resigns in August; two AEs follow within six weeks. Q3 2028 bookings about 10% below plan; new head of sales from 2028-10-02.
+- 2028-11-01 **E27**: The office lease is extended five years at $33 per square foot. Right-of-use asset and lease liability remeasured; rent expense steps up.
+- 2028-12-31 **E28**: Year 5 close. Cash flow positive for the year; NRR about 104%.
+- 2029-01-01 **E39**: The efficient-growth plan: hiring paced to revenue. About 11 net hires; operating margin about 8% for the year.
+- 2029-06-01 **E40**: Platform 2029 goes live. Capitalized development placed in service; amortization over 36 months.
+- 2029-12-31 **E41**: Year 6 close: the first year of efficient growth. ARR about $32.6M; cash flow positive; no debt.
+
+Minor events by year:
+
+| Minor event | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 |
+| :- | -: | -: | -: | -: | -: | -: | -: | -: | -: | -: |
+| N1 | 0 | 4 | 3 | 3 | 7 | 6 | 7 | 5 | 4 | 2 |
+| N2 | 0 | 5 | 6 | 2 | 2 | 3 | 2 | 6 | 3 | 5 |
+| N3 | 2 | 6 | 6 | 4 | 6 | 9 | 7 | 4 | 9 | 3 |
+| N4 | 1 | 2 | 2 | 0 | 4 | 5 | 4 | 3 | 6 | 1 |
+| N5 | 0 | 1 | 0 | 4 | 2 | 3 | 4 | 1 | 2 | 4 |
+| N6 | 0 | 1 | 0 | 4 | 5 | 2 | 1 | 3 | 1 | 2 |
+| N7 | 0 | 0 | 0 | 0 | 2 | 3 | 0 | 0 | 0 | 0 |
+| N8 | 0 | 1 | 3 | 0 | 2 | 2 | 3 | 2 | 4 | 2 |
+| N9 | 0 | 0 | 0 | 2 | 0 | 1 | 0 | 1 | 1 | 0 |
+| N11 | 0 | 2 | 3 | 2 | 1 | 0 | 1 | 1 | 1 | 1 |
+| N12 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 2 |
+| N13 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 |
+| N14 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
+| N15 | 0 | 2 | 2 | 9 | 2 | 6 | 3 | 9 | 5 | 12 |
+| N16 | 1 | 6 | 4 | 9 | 1 | 6 | 6 | 2 | 9 | 8 |
+| N17 | 0 | 4 | 2 | 4 | 1 | 2 | 4 | 3 | 4 | 4 |
+| N18 | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
+| N19 | 2 | 11 | 8 | 6 | 7 | 8 | 8 | 5 | 7 | 6 |
+| N20 | 0 | 0 | 1 | 0 | 1 | 0 | 0 | 1 | 0 | 1 |
+| N21 | 0 | 1 | 1 | 2 | 2 | 13 | 3 | 3 | 2 | 2 |
+
+Logo events (splits and merges, not counted as new or churned logos):
+
+- 2025-07-01 Merge: GT-C-000693 to GT-C-000711 (Two districts consolidate into one (E9)).
+- 2025-07-01 Split: GT-C-002062 to GT-C-002344 (Conference member school signs its own contract (E8)).
+- 2025-07-01 Split: GT-C-002062 to GT-C-002345 (Conference member school signs its own contract (E8)).
+- 2025-07-01 Split: GT-C-002062 to GT-C-002346 (Conference member school signs its own contract (E8)).
+- 2025-07-01 Split: GT-C-002062 to GT-C-002347 (Conference member school signs its own contract (E8)).
+
+## Test results
+
+11,867 checks ran across 120 months; 0 failed.
+
+| Check | Description | Runs | Failed |
+| :- | -: | -: | -: |
+| ACR-01 | Accruals open at month-end equal accrued expenses (2020) | 84 | 0 |
+| ADS-01 | Daily cost import equals each platform's monthly file (cents) | 96 | 0 |
+| ADS-02 | Last month's ad spend by platform equals this month's paid media bills (6210, F7) | 95 | 0 |
+| AK-01 | AR aging by customer adds up to accounts receivable (1100) | 120 | 0 |
+| AK-02 | Deferred revenue roll-forward by customer closes to deferred revenue (2200) | 120 | 0 |
+| AK-03 | Deferred revenue rolls by customer (opening + billed - recognized = closing; opening = last closing) | 120 | 0 |
+| AK-04 | Headcount snapshot equals department headcount | 120 | 0 |
+| AK-05 | Pipeline snapshot equals open CRM opportunities (count and ARR) | 114 | 0 |
+| AK-06 | Metrics equal the bridge, the ARR movements and the GL (ARR, customers, new ARR, revenue, deferred) | 120 | 0 |
+| AK-07 | AP aging adds up to accounts payable (2010) | 120 | 0 |
+| AK-08 | Every published metric has a definition | 120 | 0 |
+| AK-09 | Allowance for credit losses (1110) equals the G10 rates times the AR aging, within $1 per open customer | 120 | 0 |
+| ANN-ARR | Year-end ARR within 5% of the waypoint (B4) | 9 | 0 |
+| ANN-CUST | Year-end active customers within 5% of the waypoint (B3) | 9 | 0 |
+| ANN-GM | Gross margin within 2 points of the lifecycle model | 8 | 0 |
+| ANN-HC | Year-end headcount within 3 of the waypoint (I2) | 9 | 0 |
+| ANN-K4 | Churn over the next year follows December health, against each segment's churn: red at least 2 times green, yellow above green | 5 | 0 |
+| ANN-OM | Operating margin within 10 points of the lifecycle model | 9 | 0 |
+| ANN-REV | Revenue within 12% of the lifecycle model | 9 | 0 |
+| AP-01 | Unpaid bills in the AP register add up to accounts payable (2010) | 84 | 0 |
+| AP-02 | This month's bills equal the sum of their lines | 84 | 0 |
+| AR-01 | AR rolls forward (start + invoices - payments - credits = end) | 120 | 0 |
+| AR-02 | AR rebuilt invoice by invoice equals the GL balance | 120 | 0 |
+| AR-03 | No invoice is overpaid | 120 | 0 |
+| AR-04 | Open invoices in the AR register add up to accounts receivable (1100) | 84 | 0 |
+| AR-05 | This month's invoices equal the sum of their lines | 84 | 0 |
+| ARR-01 | ARR bridge foots for every customer (opening + movements = closing) | 120 | 0 |
+| ARR-02 | ARR movements file equals the bridge movements | 120 | 0 |
+| ARR-03 | Closing ARR equals active CRM contract lines (ARR__c) | 114 | 0 |
+| ARR-04 | Closing ARR equals the sum of account ARR__c | 114 | 0 |
+| ARR-05 | Closing ARR equals the GL statistical ARR account (9020) | 84 | 0 |
+| ARR-06 | ARR by product foots for every customer and product (opening + movements + swaps = closing) | 120 | 0 |
+| ARR-07 | ARR by product summed over products equals the customer bridge, column by column | 120 | 0 |
+| ARR-08 | Product swaps net to zero for every customer (swap in equals swap out) | 120 | 0 |
+| ARR-09 | Closing ARR by product equals active CRM contract lines by product | 114 | 0 |
+| BANK-01 | Bank balance plus deposits in transit less outstanding checks equals the GL cash balance | 120 | 0 |
+| BANK-02 | The reconciliation's GL balances equal the trial balance (1010, 1020) | 120 | 0 |
+| BANK-03 | Bank balances roll forward: last month's closing plus this month's credits less debits | 119 | 0 |
+| CASH-01 | Succeeded Stripe charges equal card receipts in Stripe clearing (1030) | 108 | 0 |
+| CASH-02 | Stripe payout net equals bank deposits from Stripe (1010) | 108 | 0 |
+| CASH-03 | Stripe fees equal payment processing fees (5040) | 108 | 0 |
+| CASH-04 | Month-end cash is not negative | 50 | 0 |
+| CLD-01 | Production and untagged cloud cost equals production hosting (5010); staging and dev equal 6130 | 120 | 0 |
+| CMP-01 | Ad campaigns' actual cost to date equals ad spend to date in the ad platforms | 96 | 0 |
+| CMP-02 | This month's event campaigns' actual cost equals events and clinics bills (6220) | 96 | 0 |
+| CMP-03 | Campaign influence revenue shares add up to the opportunity amount under each model | 96 | 0 |
+| COH-01 | Cohort active customers never exceed the cohort's starting customers | 107 | 0 |
+| COL-01 | Every file has the same columns as in the first month it was published | 119 | 0 |
+| COM-01 | Commission payouts after adjustments equal commission earnings in payroll | 96 | 0 |
+| COM-02 | Commission earned on this month's deals equals commissions accrued (2050) | 96 | 0 |
+| COM-03 | Clawbacks recovered equal clawback entries (2050 against 1320) | 96 | 0 |
+| COM-04 | The accelerator applies exactly where attainment is above 100% of quarterly quota (Q26) | 96 | 0 |
+| COV-01 | Month-end cash is at or above the $2M minimum cash covenant (M2) | 70 | 0 |
+| CS-01 | Overall score equals the weighted components (K7) on every row | 84 | 0 |
+| CS-02 | Health color follows the scoring scheme | 84 | 0 |
+| CS-03 | Company ARR in Gainsight equals account ARR__c in the CRM | 84 | 0 |
+| DR-01 | Deferred revenue rolls forward (start + billed - recognized = end) | 120 | 0 |
+| DR-02 | Revenue recognized (subscriptions, and implementation by hours) equals the deferred revenue released | 120 | 0 |
+| ENG-01 | Capitalized labor rebuilt from Tempo hours and payroll (pay x capitalizable share) equals 1610 | 130 | 0 |
+| ENG-02 | Worklogs key to work items and, through the crosswalk, to HR workers | 114 | 0 |
+| EQ-01 | Grant expense by cost center (Carta) equals stock-based compensation by department (6060) | 118 | 0 |
+| EQ-02 | Every grant keys to an HR worker | 118 | 0 |
+| FA-01 | Fixed asset register cost equals the asset accounts (1510 to 1540, 1620) | 84 | 0 |
+| FA-02 | Fixed asset register accumulated depreciation equals 1590 and 1690 | 84 | 0 |
+| FAC-01 | Lender statement closing principal equals the credit facility balance (2500) | 70 | 0 |
+| FAC-02 | Interest charged plus the unused line fee equals interest expense (7020) | 70 | 0 |
+| FAC-03 | The covenant certificate reports month-end cash from the GL | 70 | 0 |
+| FC-01 | Forecast categories nest for every rep and week (closed, commit, best case, pipeline) | 114 | 0 |
+| FC-02 | The last forecast's closed amount equals won new business and expansion ARR in the quarter to date | 114 | 0 |
+| IMP-01 | Implementation revenue rebuilt from hours (price x minutes logged / estimated minutes) equals 4110 | 84 | 0 |
+| IMP-02 | Analyst hours times the hourly rate equal analyst services revenue (4130) | 84 | 0 |
+| IMP-03 | Installations completed this month equal hardware installation revenue (4150) | 84 | 0 |
+| INV-01 | Inventory (1200) is not negative | 120 | 0 |
+| INV-02 | Inventory valuation by SKU equals inventory (1200) | 84 | 0 |
+| INV-03 | Shipments, receipts and warranty replacements equal hardware COGS (5110), purchases into 1200 and 2300 | 84 | 0 |
+| INV-04 | Each warranty replacement has a returned unit (RMA) | 84 | 0 |
+| KEY-01 | GL lines key to accounts, departments, customers and employees; expenses carry a department | 120 | 0 |
+| KEY-02 | Opportunities, contracts and contract lines key to CRM accounts and contracts | 114 | 0 |
+| KEY-03 | ARR movements, the bridge and payroll key to the crosswalk and HR workers | 120 | 0 |
+| KEY-04 | Campaign members, influence and prospects key to CRM leads, opportunities and campaigns | 96 | 0 |
+| KEY-05 | Commission rows key to CRM opportunities; quotas key to CRM users | 96 | 0 |
+| KEY-06 | Scorecards key to Gainsight companies; companies key to CRM accounts | 84 | 0 |
+| KEY-07 | ARR movements point to contract lines that exist in the CRM | 114 | 0 |
+| KEY-08 | Contacts key to accounts; every ContactId on deals, contracts, cases, roles and leads is a contact | 114 | 0 |
+| KEY-09 | Tasks and events point to contacts or leads, opportunities or accounts | 114 | 0 |
+| LEASE-01 | Lease schedule liability and right-of-use asset equal 2400, 2410 and 1700 | 84 | 0 |
+| MIG-01 | Intacct start balances on January 1, 2023 equal the QuickBooks trial balance at December 31, 2022 through the account crosswalk | 1 | 0 |
+| MIG-02 | Open invoices in the conversion journal equal the QuickBooks A/R Aging Detail at December 31, 2022 (invoice by invoice) | 1 | 0 |
+| MIG-03 | Open bills in the conversion journal equal the QuickBooks vendor balances at December 31, 2022 | 1 | 0 |
+| MIG-04 | Every QuickBooks customer has an Intacct customer ID, and every converted balance keys to one | 1 | 0 |
+| PAY-01 | Salary earnings in the register equal salaries posted from payroll (6010, PYRJ) | 118 | 0 |
+| PAY-02 | Net pay in the register equals net pay posted (1020) | 118 | 0 |
+| PAY-03 | Earnings lines add up to gross pay | 118 | 0 |
+| PAY-04 | Payroll account (1020) pays out exactly the register's net pay and taxes | 118 | 0 |
+| PAY-05 | Commission earnings equal accrued commissions paid (2050, PYRJ) | 118 | 0 |
+| PAY-06 | Bonus earnings equal accrued bonus paid (2040, PYRJ) | 118 | 0 |
+| PAY-07 | Severance earnings equal severance expense (6090, PYRJ) | 118 | 0 |
+| PLAN-01 | Plan accounts and departments are GL accounts and departments | 84 | 0 |
+| PLAN-02 | A reforecast's closed months carry the actual revenue from the GL | 21 | 0 |
+| PP-01 | Prepaid schedule remaining balances equal prepaid expenses (1300) | 84 | 0 |
+| QBO-01 | QuickBooks trial balance equals last month's trial balance plus this month's general ledger (income and expense close into retained earnings in January) | 36 | 0 |
+| QBO-02 | Every QuickBooks account, class, customer, vendor and employee maps to Intacct through the crosswalks | 36 | 0 |
+| QBO-03 | A/R Aging Detail open balances add up to Accounts Receivable (A/R) in the trial balance | 36 | 0 |
+| QUO-01 | Accepted quotes equal their opportunity's products (grand total to line items) | 114 | 0 |
+| REC-01 | Agency fees on jobs whose hires start this month equal recruiting fees billed less job boards (6080) | 96 | 0 |
+| REC-02 | Filled openings key to applications; offers key to jobs | 96 | 0 |
+| REV-01 | Revenue schedule recognized this period equals the recognition journal (RRJ) | 84 | 0 |
+| REV-02 | Revenue schedule deferred balances equal deferred revenue (2200) | 84 | 0 |
+| START-01 | Active customers on January 1, 2024 within 5% of B1 | 1 | 0 |
+| START-02 | Average ARR per customer on January 1, 2024 within 10% of the profile (B1, B2) | 1 | 0 |
+| SUP-01 | Cases opened by account and type in the report equal the case file | 106 | 0 |
+| SUP-02 | Cases key to CRM accounts and each case has its two milestones | 106 | 0 |
+| SUP-03 | Every customer given an SLA credit (4920) has a case with a missed service level | 9 | 0 |
+| SW-01 | AI usage cost by cost center equals AI tools expense by department (6120) | 78 | 0 |
+| SW-02 | Software and AI charges equal AP payments to those suppliers (2010) | 78 | 0 |
+| TAX-01 | Tax on this month's invoices equals sales tax invoiced in the GL (2100) | 96 | 0 |
+| TAX-02 | Tax equals taxable amount times rate on every invoice | 96 | 0 |
+| TAX-03 | State liability report equals the transaction summary | 96 | 0 |
+| TAX-04 | Taxable, nontaxable, exempt and tax add up to invoices posted to AR (1100) | 96 | 0 |
+| TAX-05 | Every exempt sale has an exemption certificate covering the invoice date | 96 | 0 |
+| TB-01 | Trial balance debits equal credits for the month | 120 | 0 |
+| TB-02 | Trial balance end balances sum to zero | 120 | 0 |
+| TB-03 | Trial balance start balances sum to zero | 120 | 0 |
+| TB-04 | Trial balance month debits (regular and adjusting) equal GL detail debits | 120 | 0 |
+| TB-05 | Start balances equal last month's end balances, after the year-end close and audit adjustments | 119 | 0 |
+| USE-01 | Overage in product usage (broadcasts at $25, storage at $1.50 an hour) equals usage revenue (4020) | 102 | 0 |
+| USE-02 | Sessions and app errors equal the version file | 102 | 0 |
+| USE-03 | Active users never exceed licensed seats; every account keys to the crosswalk | 102 | 0 |
+| USE-04 | Daily, weekly and monthly active users nest, and month-end MAU equals the monthly unique users | 102 | 0 |
+| WEB-01 | Bounce rate plus engagement rate equals 1 on every row with sessions | 96 | 0 |
+| WEB-02 | Google paid sessions do not exceed Google Ads clicks | 96 | 0 |
+
+Annual checks:
+
+| Year | Check | Expected | Actual | Passed |
+| :- | -: | -: | -: | -: |
+| 2021 | ANN-ARR | 2,000,000 | 1,951,136 | true |
+| 2021 | ANN-CUST | 80 | 77 | true |
+| 2021 | ANN-HC | 26 | 26 | true |
+| 2021 | ANN-REV | 1,150,000 | 1,116,220 | true |
+| 2021 | ANN-OM | -177.0% | -168.6% | true |
+| 2022 | ANN-ARR | 6,500,000 | 6,649,164 | true |
+| 2022 | ANN-CUST | 220 | 218 | true |
+| 2022 | ANN-HC | 58 | 58 | true |
+| 2022 | ANN-REV | 4,944,167 | 4,779,441 | true |
+| 2022 | ANN-OM | -86.5% | -90.5% | true |
+| 2022 | ANN-GM | 63.5% | 61.8% | true |
+| 2023 | ANN-ARR | 12,100,000 | 12,189,392 | true |
+| 2023 | ANN-CUST | 365 | 354 | true |
+| 2023 | ANN-HC | 78 | 78 | true |
+| 2023 | ANN-REV | 10,757,000 | 10,878,098 | true |
+| 2023 | ANN-OM | -43.3% | -43.4% | true |
+| 2023 | ANN-GM | 68.7% | 68.1% | true |
+| 2024 | ANN-ARR | 15,000,000 | 15,501,791 | true |
+| 2024 | ANN-CUST | 400 | 412 | true |
+| 2024 | ANN-HC | 88 | 88 | true |
+| 2024 | ANN-REV | 15,548,625 | 16,078,053 | true |
+| 2024 | ANN-OM | -16.2% | -15.5% | true |
+| 2024 | ANN-GM | 73.8% | 72.7% | true |
+| 2025 | ANN-ARR | 16,500,000 | 16,128,372 | true |
+| 2025 | ANN-CUST | 390 | 401 | true |
+| 2025 | ANN-HC | 98 | 98 | true |
+| 2025 | ANN-REV | 18,112,500 | 18,188,318 | true |
+| 2025 | ANN-OM | -20.9% | -19.4% | true |
+| 2025 | ANN-GM | 74.1% | 72.7% | true |
+| 2025 | ANN-K4 | red >= 2x green; yellow > green | Green 0.84x / Yellow 1.22x / Red 1.89x | true |
+| 2026 | ANN-ARR | 20,000,000 | 20,536,563 | true |
+| 2026 | ANN-CUST | 450 | 468 | true |
+| 2026 | ANN-HC | 97 | 97 | true |
+| 2026 | ANN-REV | 21,017,917 | 21,434,897 | true |
+| 2026 | ANN-OM | -6.6% | -7.4% | true |
+| 2026 | ANN-GM | 74.5% | 74.3% | true |
+| 2026 | ANN-K4 | red >= 2x green; yellow > green | Green 0.76x / Yellow 1.26x / Red 2.48x | true |
+| 2027 | ANN-ARR | 24,000,000 | 24,310,785 | true |
+| 2027 | ANN-CUST | 510 | 531 | true |
+| 2027 | ANN-HC | 108 | 108 | true |
+| 2027 | ANN-REV | 25,373,333 | 25,758,390 | true |
+| 2027 | ANN-OM | 0.8% | 0.8% | true |
+| 2027 | ANN-GM | 74.8% | 73.7% | true |
+| 2027 | ANN-K4 | red >= 2x green; yellow > green | Green 0.72x / Yellow 1.33x / Red 2.61x | true |
+| 2028 | ANN-ARR | 28,000,000 | 28,090,866 | true |
+| 2028 | ANN-CUST | 560 | 558 | true |
+| 2028 | ANN-HC | 117 | 117 | true |
+| 2028 | ANN-REV | 30,030,000 | 30,090,950 | true |
+| 2028 | ANN-OM | 6.1% | 6.6% | true |
+| 2028 | ANN-GM | 75.1% | 73.8% | true |
+| 2028 | ANN-K4 | red >= 2x green; yellow > green | Green 0.70x / Yellow 1.37x / Red 2.77x | true |
+| 2029 | ANN-ARR | 32,600,000 | 33,759,043 | true |
+| 2029 | ANN-CUST | 610 | 625 | true |
+| 2029 | ANN-HC | 128 | 128 | true |
+| 2029 | ANN-REV | 34,958,625 | 35,698,065 | true |
+| 2029 | ANN-OM | 8.5% | 9.7% | true |
+| 2029 | ANN-GM | 75.5% | 75.0% | true |
+| 2029 | ANN-K4 | red >= 2x green; yellow > green | Green 0.68x / Yellow 1.42x / Red 2.66x | true |
+
+## Files and sizes
+
+- 120 month folders, 14,890 CSV files, 24,326,872 data rows.
+- Total on disk: 16.04 GB, of which the SQLite file `gametide_2029-12-31.sqlite` is 8.33 GB.
+
+| System folder | Rows (all months) | Size |
+| :- | -: | -: |
+| (month folder) | 0 | 2 MB |
+| accounting | 1,894,152 | 542 MB |
+| accounting_qbo | 81,639 | 15 MB |
+| ads | 21,318 | 2 MB |
+| bank | 20,229 | 3 MB |
+| commissions | 10,857 | 3 MB |
+| crm | 14,487,042 | 5,613 MB |
+| customer_success | 116,153 | 19 MB |
+| engineering_time | 45,569 | 10 MB |
+| equity | 25,325 | 4 MB |
+| hr | 31,483 | 7 MB |
+| implementation | 274,010 | 53 MB |
+| inventory | 43,104 | 4 MB |
+| marketing | 2,363,982 | 455 MB |
+| payments | 19,116 | 6 MB |
+| payroll | 249,181 | 25 MB |
+| planning | 83,689 | 4 MB |
+| product_usage | 588,879 | 65 MB |
+| recruiting | 553,620 | 64 MB |
+| sales_tax | 149,995 | 16 MB |
+| software_spend | 71,678 | 9 MB |
+| support | 2,153,849 | 668 MB |
+| warehouse | 1,038,171 | 114 MB |
+
+Status files repeat every record in every month (with `as_of_date`), so they account for most of the size.
+
+## Known gaps and deviations
+
+Deviations from the targets, each recorded in the decisions log:
+
+- **Cash** is generated from the founding: $10K of common stock, a $50K founders' contribution and the three rounds (pre-seed $1.5M, seed $4.0M, Series A $10.0M). The Series A is sized so the 2025 seasonal low stays above the $2M covenant with the October 2025 draw. Year-end cash is within about 5% of the lifecycle model through 2023, then runs below it ($8.5M against $11.9M in 2028, $15.1M against $17.9M in 2029): the model's simple cash bridge does not carry the commissions paid ahead of revenue, inventory or the seasonal receivables the engine builds.
+- **The covenant near-miss** falls at the 2025 seasonal low ($2.11M in 2025-07), before the fall collections, not in December 2025.
+- **Gross margin** is above the model in 2021 to 2023 (the model assumes heavy early hosting and support inefficiency) and 2 to 5 points below it from 2024: amortization of capitalized software (5210) and the IT and facilities allocations to the cost-of-revenue teams sit in cost of revenue. Operating margin, the tested measure, is within tolerance.
+- **2021 and 2022** use wider tolerances (T1): revenue is small and the timing of the first sales moves the ratios more than in later years.
+- **New-logo ARR** differs from the model's New line because the logo counts are fixed (B5) and each year's deal size is set on January 1 from the gap to the ARR waypoint (B20); ARR and customers land on target.
+- **The fall rush** (E1) is about 40% to 50% of new-logo bookings in most years; in 2024 the March conference deal (E4) lowers the third quarter's share.
+- **The lease remeasurement** (E27) adds about $2.1M to the right-of-use asset and liability, not about $3M: five years at $33 per square foot discounted at 6.5%.
+- **The 2029 audit adjustment** would be posted in March 2030, after the generated window, so it is not in the data.
+
+Simplified or not generated (later options in `docs/decisions-log.md`):
+
+- CRM contacts, tasks and events (Q14), assets and quotes; sales engagement sequences; the Anaplan forecast submissions.
+- Contract features C4 (ramps), C5 (free months), C6 (seasonal licenses), C7 (pauses), C8 (termination for convenience), C11 (start delays) and C16 (early terminations other than card clubs); for monthly card clubs, non-payment ends service at month-end rather than after the 90 and 120 day steps of policy 25.
+- Minor events N10 (acquisitions) and the lead spike of N18 (recorded only); promotions and transfers (I7, I8); stale-opportunity closeouts (Q8); card disputes (G7) and small-balance write-offs (G9).
+- Random draws are keyed by master seed, module and entity, but some entities are numbered in creation order, so a change to an early year can reshuffle later years' draws (design rule 2 is met for rebuilds with the same code, not yet for isolated fixes).

verification/metric_definitions.csv

@@ -0,0 +1,85 @@
+definition_id,metric,unit,definition,source_tables
+M01,ARR,usd,Sum of ARR__c on active recurring contract lines at month-end (policies 1 to 4); by segment from the customer's segment,crm_contract_line_item; warehouse_arr_by_customer_month
+M02,MRR,usd,ARR divided by 12,as ARR
+M03,CARR,usd,ARR plus the ARR of signed contracts not yet started (policy 2),crm_service_contract; crm_contract_line_item
+M04,Active customers,count,Customers with ARR above zero at month-end,warehouse_arr_by_customer_month
+M05,New ARR,usd,ARR movements in the month with category New,warehouse_arr_movements
+M06,Expansion ARR,usd,ARR movements in the month with category Expansion,warehouse_arr_movements
+M07,Product swap ARR,usd,Net ARR movements in the month with category Product swap,warehouse_arr_movements
+M08,Contraction ARR,usd,ARR movements in the month with category Contraction (negative),warehouse_arr_movements
+M09,Churn ARR,usd,ARR movements in the month with category Churn (negative),warehouse_arr_movements
+M10,Reactivation ARR,usd,ARR movements in the month with category Reactivation,warehouse_arr_movements
+M11,Gross new ARR,usd,New plus expansion plus reactivation plus net-up product swaps in the month,warehouse_arr_movements
+M12,Net new ARR,usd,Closing ARR less opening ARR for the month (transfers net to zero),warehouse_arr_by_customer_month
+M13,Net revenue retention,ratio,"Customers active 12 months earlier: their ARR now divided by their ARR then (trailing 12 months, before transfers)",warehouse_arr_by_customer_month
+M14,Gross revenue retention,ratio,"Same cohort: ARR then plus each customer's net decrease (contraction, churn, net-down swaps), divided by ARR then",warehouse_arr_by_customer_month
+M15,Logo churn,ratio,Same cohort: share of customers with no ARR now,warehouse_arr_by_customer_month
+M16,Logo retention,ratio,1 less logo churn,warehouse_arr_by_customer_month
+M17,New logos,count,New Business opportunities closed won in the month,crm_opportunity
+M18,ACV (new business),usd,Average first-year ARR (ARR__c) of New Business opportunities closed won in the month,crm_opportunity
+M19,TCV (closed won),usd,Sum of Amount (total contract value) of opportunities closed won in the month,crm_opportunity
+M20,Bookings (new and expansion ARR),usd,Sum of ARR__c of New Business and Expansion opportunities closed won in the month,crm_opportunity
+M21,Billings,usd,Invoice totals before sales tax dated in the month,accounting_gl_detail (arinvoice lines)
+M22,Subscription revenue,usd,Net credits to 4010 in the month,accounting_gl_detail
+M23,Usage revenue,usd,Net credits to 4020,accounting_gl_detail
+M24,Implementation revenue,usd,Net credits to 4110 (policy 18),accounting_gl_detail
+M25,Training revenue,usd,Net credits to 4120,accounting_gl_detail
+M26,Analyst services revenue,usd,Net credits to 4130,accounting_gl_detail
+M27,Hardware installation revenue,usd,Net credits to 4150,accounting_gl_detail
+M28,Hardware revenue,usd,Net credits to 4210,accounting_gl_detail
+M29,Total revenue,usd,"Net credits to all revenue accounts (4000 to 4999), after price concessions and SLA credits",accounting_gl_detail
+M30,Deferred revenue,usd,Credit balance of 2200 at month-end; by customer in warehouse_deferred_revenue_monthly,accounting_trial_balance
+M31,Contract assets,usd,Debit balance of 1130 at month-end (policy 5),accounting_trial_balance
+M32,RPO,usd,"Remaining value of recurring contract lines signed by month-end, from the next day to each line's end, at the line's annual rate; usage excluded (policy 6)",crm_contract_line_item
+M33,Current RPO,usd,The part of RPO falling in the next 12 months,crm_contract_line_item
+M34,Usage run-rate,usd,Usage revenue for the last 3 months times 4 (policy 3),accounting_gl_detail
+M35,Gross margin (trailing 12 months),ratio,"(Revenue less cost of revenue, accounts 5000 to 5999) / revenue, last 12 months",accounting_gl_detail
+M36,Operating margin (trailing 12 months),ratio,"(Revenue less cost of revenue less operating expenses 6000 to 6999) / revenue, last 12 months",accounting_gl_detail
+M37,Revenue per employee (trailing 12 months),usd,Revenue for the last 12 months divided by average month-end headcount,accounting_gl_detail; hr_workers
+M38,CAC (trailing 12 months),usd,"Sales and marketing operating expense (departments 110, 120, 130) for the last 12 months divided by new logos in the same months",accounting_gl_detail; crm_opportunity
+M39,CAC payback (months),number,"Sales and marketing expense (including customer success), last 12 months, divided by (new and expansion ARR, last 12 months, times gross margin), times 12",accounting_gl_detail; warehouse_arr_movements
+M40,LTV,usd,ARR per active customer times gross margin divided by trailing 12-month logo churn,"derived from M01, M04, M15, M35"
+M41,Rule of 40,ratio,ARR growth over 12 months plus trailing 12-month operating margin,"derived from M01, M36"
+M42,Burn multiple (trailing 12 months),multiple,"Net burn over 12 months (decrease in cash net of facility borrowing, with equity raised added back) divided by net new ARR over 12 months (shown when net new ARR is positive and cash fell; blank, not meaningful, when the company generated cash)",accounting_trial_balance; warehouse_arr_by_customer_month
+M43,Magic number,multiple,Quarter-ends: net new ARR in the quarter divided by sales and marketing expense in the prior quarter,accounting_gl_detail; warehouse_arr_by_customer_month
+M44,Win rate (trailing 12 months),ratio,"New Business opportunities closed won divided by all closed (won and lost), closed in the last 12 months",crm_opportunity
+M45,Sales cycle (median days),number,Median days from CreatedDate to CloseDate of New Business opportunities won in the last 12 months,crm_opportunity
+M46,Stage conversion to Discover,ratio,Share of New Business opportunities closed in the last 12 months that reached the stage,crm_opportunity_history
+M47,Stage conversion to Demo,ratio,As M46 for Demo,crm_opportunity_history
+M48,Stage conversion to Proposal,ratio,As M46 for Proposal,crm_opportunity_history
+M49,Stage conversion to Negotiate,ratio,As M46 for Negotiate,crm_opportunity_history
+M50,Quota attainment (quarter to date),ratio,"Credited new and expansion ARR this quarter to date for reps with a quota, divided by the sum of their quarterly quotas",commissions_plan_worksheet; crm_quota
+M51,Pipeline coverage,multiple,Open New Business pipeline ARR closing in the next three months divided by the average quarterly new ARR of the last 12 months,crm_opportunity; warehouse_arr_movements
+M52,DSO,number,"Accounts receivable (1100) at month-end divided by billings including tax for the last 3 months, times 91.25",accounting_trial_balance; accounting_gl_detail
+M53,AR aging current,usd,Open invoice balances not yet due; by customer in warehouse_ar_aging_monthly,accounting_gl_detail (documents and applications)
+M54,AR aging d1_30,usd,Open invoice balances 1 to 30 days past due,accounting_gl_detail
+M55,AR aging d31_60,usd,31 to 60 days past due,accounting_gl_detail
+M56,AR aging d61_90,usd,61 to 90 days past due,accounting_gl_detail
+M57,AR aging over_90,usd,Over 90 days past due,accounting_gl_detail
+M58,AP aging current,usd,Open vendor bills (2010) not yet due,accounting_gl_detail (apbill and appayment)
+M59,AP aging d1_30,usd,Open vendor bills 1 to 30 days past due,accounting_gl_detail
+M60,AP aging d31_60,usd,31 to 60 days past due,accounting_gl_detail
+M61,AP aging d61_90,usd,61 to 90 days past due,accounting_gl_detail
+M62,AP aging over_90,usd,Over 90 days past due,accounting_gl_detail
+M63,Forecast accuracy (revenue),ratio,"1 less the absolute difference between the month's actual revenue and the revenue in the latest plan version published before the month (budget or reforecast), divided by actual revenue",planning_pl_plan; accounting_gl_detail
+M64,SaaS quick ratio (trailing 3 months),multiple,"(New + expansion + reactivation + net positive product swap ARR) divided by (churn + contraction + net negative product swap ARR), last 3 months",warehouse_arr_movements
+M65,"Top 10 customers, share of ARR",ratio,ARR of the 10 largest customers divided by total ARR at month-end,warehouse_arr_by_customer_month
+M66,"Average discount (new business, trailing 3 months)",ratio,"1 less net price over list price on won new-business products, last 3 months",crm_opportunity_line_item
+M67,Ramped account executives,count,Account executives employed at month-end with at least 6 months of tenure,hr_workers
+M68,New ARR per ramped AE (trailing 12 months),usd,"New-logo ARR, last 12 months, divided by ramped account executives",warehouse_arr_movements; hr_workers
+M69,Voluntary attrition (trailing 12 months),ratio,Voluntary exits in the last 12 months divided by average headcount,hr_workers; hr_worker_changes
+M70,"Time to hire (median days, trailing 12 months)",number,"Median days from a job opening to the accepted offer, offers in the last 12 months",recruiting_jobs; recruiting_offers
+M71,Offer acceptance rate (trailing 12 months),ratio,"Accepted offers divided by offers made, last 12 months",recruiting_offers
+M72,Cost per hire (trailing 12 months),usd,"Recruiting fees and job boards (6080), last 12 months, divided by hires",accounting_gl_detail; hr_workers
+M73,Span of control,number,Employees other than the chief executive divided by people managers at month-end,hr_workers
+M74,Free cash flow (trailing 12 months),usd,"Change in operating and payroll cash over 12 months, less equity raised and net facility borrowing",accounting_trial_balance
+M75,Cash runway (months),number,Month-end cash divided by average monthly cash burn over the last 3 months (shown only while burning cash),accounting_trial_balance
+M76,Billings to revenue (trailing 12 months),ratio,"Invoiced amounts before tax divided by revenue, last 12 months",accounting_ar_invoices; accounting_gl_detail
+M77,"Time to go-live (median days, trailing 12 months)",number,"Median days from implementation start to go-live, projects completed in the last 12 months",implementation_workspaces
+M78,First-renewal logo churn (trailing 12 months),ratio,Share of customers whose first contract ended in the last 12 months without renewing,crm_service_contract
+M79,Support cases per customer,number,Cases opened in the month divided by active customers,support_case
+M80,Support cost per customer (trailing 12 months),usd,"Customer Support department operating expense (210), last 12 months, divided by active customers",accounting_gl_detail
+M81,Renewal rate (trailing 12 months),ratio,"ARR of contracts that reached their end date in the last 12 months and renewed, divided by the ARR that came up for renewal",crm_service_contract
+M82,Renewal ARR due in 90 days,usd,ARR of active contracts ending in the next 90 days,crm_service_contract
+M83,Renewal ARR due in 180 days,usd,ARR of active contracts ending in the next 180 days,crm_service_contract
+M84,DAU to MAU ratio,ratio,Average daily active users in the month divided by the month's unique active users,product_usage_active_users_daily

verification/month_in_review/month_in_review_2020-01-31.md

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+# GameTide: month in review, January 2020
+
+Data as of 2020-01-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $57,450 at month-end.
+- **Books closed:** 2020-02-12.
+- **Headcount:** 0 at month-end (0 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- **January 1 (S):** System adopted: AWS Cost and Usage Report. Expected effect: The cloud_costs files start this month.
+- **January 1 (S):** System adopted: Bank statements (BAI2). Expected effect: The bank files start this month.
+- **January 1 (S):** System adopted: QuickBooks Online (accounting, 2020 to 2022). Expected effect: The accounting_qbo files start this month.
+- **January 6 (E32):** Three founders start GameTide in Fuquay-Varina, North Carolina. Expected effect: Founders: the CEO, the head of engineering and a senior engineer; common stock issued; QuickBooks Online, Rippling and Carta set up; no revenue in 2020.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-02-29.md

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+# GameTide: month in review, February 2020
+
+Data as of 2020-02-29. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $51,084 at month-end.
+- **Books closed:** 2020-03-11.
+- **Headcount:** 0 at month-end (0 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- No planted events this month.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-03-31.md

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+# GameTide: month in review, March 2020
+
+Data as of 2020-03-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $1,534,237 at month-end.
+- **Books closed:** 2020-04-10.
+- **Headcount:** 3 at month-end (3 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- **March 1 (S):** System adopted: Carta (equity). Expected effect: The equity files start this month.
+- **March 1 (S):** System adopted: Rippling (HR). Expected effect: The hr files start this month.
+- **March 1 (S):** System adopted: Rippling (payroll). Expected effect: The payroll files start this month.
+- **March 16 (E32):** Pre-seed round closes. Expected effect: $1.5M of preferred stock; product build starts.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-04-30.md

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+# GameTide: month in review, April 2020
+
+Data as of 2020-04-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $1,480,360 at month-end.
+- **Books closed:** 2020-05-12.
+- **Headcount:** 3 at month-end (0 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- No planted events this month.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-05-31.md

@@ -0,0 +1,27 @@
+# GameTide: month in review, May 2020
+
+Data as of 2020-05-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $1,430,078 at month-end.
+- **Books closed:** 2020-06-10.
+- **Headcount:** 4 at month-end (1 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- No planted events this month.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-06-30.md

@@ -0,0 +1,27 @@
+# GameTide: month in review, June 2020
+
+Data as of 2020-06-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $1,381,037 at month-end.
+- **Books closed:** 2020-07-13.
+- **Headcount:** 4 at month-end (0 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- No planted events this month.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-07-31.md

@@ -0,0 +1,28 @@
+# GameTide: month in review, July 2020
+
+Data as of 2020-07-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $1,315,446 at month-end.
+- **Books closed:** 2020-08-12.
+- **Headcount:** 5 at month-end (1 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- **July 1 (S):** System adopted: Jira and Tempo. Expected effect: The engineering_time files start this month.
+- **July 1 (S):** System adopted: Salesforce (CRM). Expected effect: The crm files start this month.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-08-31.md

@@ -0,0 +1,27 @@
+# GameTide: month in review, August 2020
+
+Data as of 2020-08-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $1,264,438 at month-end.
+- **Books closed:** 2020-09-11.
+- **Headcount:** 5 at month-end (0 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- No planted events this month.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-09-30.md

@@ -0,0 +1,27 @@
+# GameTide: month in review, September 2020
+
+Data as of 2020-09-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $1,208,582 at month-end.
+- **Books closed:** 2020-10-13.
+- **Headcount:** 6 at month-end (1 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- **September 24 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-10-31.md

@@ -0,0 +1,29 @@
+# GameTide: month in review, October 2020
+
+Data as of 2020-10-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $1,080,940 at month-end.
+- **Books closed:** 2020-11-12.
+- **Headcount:** 6 at month-end (0 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- **October 10 (N19):** ClipStack undercuts the deal. Expected effect: Deal lost to ClipStack.
+- **October 10 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+- **October 10 (N4):** Large deal closes early. Expected effect: Close date pulled in; next quarter's pipeline lower.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-11-30.md

@@ -0,0 +1,27 @@
+# GameTide: month in review, November 2020
+
+Data as of 2020-11-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $989,521 at month-end.
+- **Books closed:** 2020-12-10.
+- **Headcount:** 7 at month-end (1 hires, 0 exits).
+- **New-business deals closed:** 0 won, 0 lost.
+
+## What happened
+
+- No planted events this month.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2020-12-31.md

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+# GameTide: month in review, December 2020
+
+Data as of 2020-12-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $0.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $866,095 at month-end.
+- **Books closed:** 2021-01-13.
+- **Headcount:** 7 at month-end (0 hires, 0 exits).
+- **New-business deals closed:** 0 won, 1 lost.
+
+## What happened
+
+- **December 7 (N19):** ClipStack undercuts the deal. Expected effect: Discount deepened 10 points.
+- **December 7 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-01-31.md

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+# GameTide: month in review, January 2021
+
+Data as of 2021-01-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $0 at month-end (+$0).
+- **ARR movements:** no movements.
+- **ARR by product type at month-end:** none yet.
+- **Active customers:** 0 at month-end; 0 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $139,827.
+- **Revenue (all streams):** $0.
+- **Cash (operating and payroll accounts):** $759,226 at month-end.
+- **Books closed:** 2021-02-10.
+- **Headcount:** 9 at month-end (2 hires, 0 exits).
+- **New-business deals closed:** 4 won, 13 lost.
+
+## What happened
+
+- **January 1 (S):** System adopted: Stripe (payments). Expected effect: The payments files start this month.
+- **January 1 (P5):** The 2021 price book takes effect. Expected effect: New deals and renewals price at the new list; escalators continue.
+- **January 4 (E33):** Version 1 of the platform goes live and the first customers sign. Expected effect: Capitalized development of the core platform placed in service; first invoices and Stripe charges; colleges and pro clubs adopt first.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-02-28.md

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+# GameTide: month in review, February 2021
+
+Data as of 2021-02-28. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $0 at the start of the month, $139,827 at month-end (+$139,827).
+- **ARR movements:** new $139,827.
+- **ARR by product type at month-end:** tiers $79,439, modules $33,884, extra seats $26,504.
+- **Active customers:** 4 at month-end; 4 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $326,427.
+- **Revenue (all streams):** $13,046.
+- **Cash (operating and payroll accounts):** $640,823 at month-end.
+- **Books closed:** 2021-03-10.
+- **Headcount:** 10 at month-end (1 hires, 0 exits).
+- **New-business deals closed:** 7 won, 17 lost.
+
+## What happened
+
+- **February 10 (N17):** A conference or league refers a group of programs. Expected effect: 4 related new logos this quarter.
+- **February 10 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+- **February 25 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-03-31.md

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+# GameTide: month in review, March 2021
+
+Data as of 2021-03-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $139,827 at the start of the month, $326,427 at month-end (+$186,600).
+- **ARR movements:** new $186,600.
+- **ARR by product type at month-end:** tiers $212,441, modules $86,380, extra seats $27,606.
+- **Active customers:** 11 at month-end; 7 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $419,914.
+- **Revenue (all streams):** $34,957.
+- **Cash (operating and payroll accounts):** $644,793 at month-end.
+- **Books closed:** 2021-04-12.
+- **Headcount:** 12 at month-end (2 hires, 0 exits).
+- **New-business deals closed:** 5 won, 20 lost.
+
+## What happened
+
+- **March 1 (S):** System adopted: Service Cloud (support). Expected effect: The support files start this month.
+- **March 12 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+- **March 12 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **March 15 (E34):** Pandemic relief funding reaches schools. Expected effect: Schools and districts buy video and analytics tools through 2023; new-logo ARR peaks at about $5M in 2023.
+- **March 25 (N1):** Athletic director or club director leaves. Expected effect: Renewal risk 1.5 times for 6 months.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-04-30.md

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+# GameTide: month in review, April 2021
+
+Data as of 2021-04-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $326,427 at the start of the month, $346,254 at month-end (+$19,827).
+- **ARR movements:** new $19,827.
+- **ARR by product type at month-end:** tiers $225,396, modules $93,252, extra seats $27,606.
+- **Active customers:** 14 at month-end; 3 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $520,130.
+- **Revenue (all streams):** $36,004.
+- **Cash (operating and payroll accounts):** $485,391 at month-end.
+- **Books closed:** 2021-05-12.
+- **Headcount:** 13 at month-end (1 hires, 0 exits).
+- **New-business deals closed:** 5 won, 14 lost.
+
+## What happened
+
+- **April 1 (P6):** Merit increases take effect. Expected effect: Average merit 3.0%.
+- **April 12 (N15):** Implementation escalation. Expected effect: Project 4100002: 17% over estimated hours; go-live 56 days past due (Customer data not ready).
+- **April 20 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+- **April 20 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **April 20 (N4):** Large deal closes early. Expected effect: Close date pulled in; next quarter's pipeline lower.
+- **April 24 (N1):** Athletic director or club director leaves. Expected effect: Renewal risk 1.5 times for 6 months.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-05-31.md

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+# GameTide: month in review, May 2021
+
+Data as of 2021-05-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $346,254 at the start of the month, $421,179 at month-end (+$74,926).
+- **ARR movements:** new $69,648; expansion $5,278.
+- **ARR by product type at month-end:** tiers $288,581, modules $104,649, extra seats $27,950.
+- **Active customers:** 18 at month-end; 4 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $798,727.
+- **Revenue (all streams):** $42,649.
+- **Cash (operating and payroll accounts):** $321,191 at month-end.
+- **Books closed:** 2021-06-10.
+- **Headcount:** 15 at month-end (2 hires, 0 exits).
+- **New-business deals closed:** 8 won, 26 lost.
+
+## What happened
+
+- **May 16 (N18):** Positive press or an industry award. Expected effect: Inbound leads up about 20% for two months.
+- **May 21 (N17):** A conference or league refers a group of programs. Expected effect: 4 related new logos this quarter.
+- **May 23 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-06-30.md

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+# GameTide: month in review, June 2021
+
+Data as of 2021-06-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $421,179 at the start of the month, $666,056 at month-end (+$244,877).
+- **ARR movements:** new $244,877.
+- **ARR by product type at month-end:** tiers $420,217, modules $200,038, extra seats $45,802.
+- **Active customers:** 25 at month-end; 7 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $1,079,400.
+- **Revenue (all streams):** $61,398.
+- **Cash (operating and payroll accounts):** $4,173,247 at month-end.
+- **Books closed:** 2021-07-13.
+- **Headcount:** 16 at month-end (1 hires, 0 exits).
+- **New-business deals closed:** 9 won, 25 lost.
+
+## What happened
+
+- **June 1 (P2):** School budget year: purchase orders approved for July renewals. Expected effect: School renewals cluster in June and July.
+- **June 11 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Deal lost to Pinnacle Performance.
+- **June 13 (N1):** Athletic director or club director leaves. Expected effect: Renewal risk 1.5 times for 6 months.
+- **June 15 (E32):** Seed round closes. Expected effect: $4.0M of preferred stock; the first sales and customer teams hired.
+- **June 19 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **June 19 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-07-31.md

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+# GameTide: month in review, July 2021
+
+Data as of 2021-07-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $666,056 at the start of the month, $1,079,400 at month-end (+$413,344).
+- **ARR movements:** new $413,344.
+- **ARR by product type at month-end:** tiers $685,174, modules $300,932, extra seats $93,295.
+- **Active customers:** 38 at month-end; 13 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $1,318,678.
+- **Revenue (all streams):** $109,473.
+- **Cash (operating and payroll accounts):** $4,030,044 at month-end.
+- **Books closed:** 2021-08-11.
+- **Headcount:** 18 at month-end (2 hires, 0 exits).
+- **New-business deals closed:** 11 won, 37 lost.
+
+## What happened
+
+- **July 1 (S):** System adopted: Amplitude (product usage). Expected effect: The product_usage files start this month.
+- **July 1 (P1):** The fall rush. Expected effect: Q3 is the largest bookings quarter.
+- **July 3 (N8):** Hardware shipment delayed. Expected effect: Next hardware order delivered 2 to 4 weeks late.
+- **July 7 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+- **July 7 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **July 7 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+- **July 11 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **July 14 (N11):** Upsell after a winning season. Expected effect: Module add or tier upgrade at the next renewal.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-08-31.md

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+# GameTide: month in review, August 2021
+
+Data as of 2021-08-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $1,079,400 at the start of the month, $1,323,727 at month-end (+$244,327).
+- **ARR movements:** new $239,278; expansion $5,049.
+- **ARR by product type at month-end:** tiers $854,479, modules $373,283, extra seats $95,965.
+- **Active customers:** 49 at month-end; 11 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $1,578,323.
+- **Revenue (all streams):** $137,367.
+- **Cash (operating and payroll accounts):** $4,177,704 at month-end.
+- **Books closed:** 2021-09-13.
+- **Headcount:** 20 at month-end (2 hires, 0 exits).
+- **New-business deals closed:** 12 won, 38 lost.
+
+## What happened
+
+- **August 14 (N6):** A software vendor raises its price at renewal. Expected effect: That contract up 6%.
+- **August 16 (N21):** Customer goes out of business. Expected effect: Unpaid balance written off against the allowance; churn with reason team or club folded.
+- **August 19 (N17):** A conference or league refers a group of programs. Expected effect: 2 related new logos this quarter.
+- **August 19 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **August 19 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+- **August 26 (N15):** Implementation escalation. Expected effect: Project 4100027: -11% over estimated hours; go-live 14 days past due (Champion changed).
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-09-30.md

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+# GameTide: month in review, September 2021
+
+Data as of 2021-09-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $1,323,727 at the start of the month, $1,575,324 at month-end (+$251,596).
+- **ARR movements:** new $254,596; expansion $1,519; churn -$4,518.
+- **ARR by product type at month-end:** tiers $1,026,208, modules $421,839, extra seats $127,276.
+- **Active customers:** 60 at month-end; 12 new, 1 churned.
+- **Contracted ARR (signed, including not yet started):** $1,805,207.
+- **Revenue (all streams):** $151,426.
+- **Cash (operating and payroll accounts):** $4,027,983 at month-end.
+- **Books closed:** 2021-10-13.
+- **Headcount:** 21 at month-end (2 hires, 1 exits).
+- **New-business deals closed:** 10 won, 35 lost.
+
+## What happened
+
+- **September 4 (N19):** ClipStack undercuts the deal. Expected effect: Discount deepened 10 points.
+- **September 4 (N4):** Large deal closes early. Expected effect: Close date pulled in; next quarter's pipeline lower.
+- **September 11 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+- **September 11 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **September 17 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-10-31.md

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+# GameTide: month in review, October 2021
+
+Data as of 2021-10-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $1,575,324 at the start of the month, $1,811,128 at month-end (+$235,805).
+- **ARR movements:** new $229,884; expansion $5,921.
+- **ARR by product type at month-end:** tiers $1,180,150, modules $475,375, extra seats $155,604.
+- **Active customers:** 70 at month-end; 10 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $1,887,254.
+- **Revenue (all streams):** $171,502.
+- **Cash (operating and payroll accounts):** $3,708,611 at month-end.
+- **Books closed:** 2021-11-10.
+- **Headcount:** 23 at month-end (2 hires, 0 exits).
+- **New-business deals closed:** 3 won, 15 lost.
+
+## What happened
+
+- **October 15 (E35):** Office lease signed: 15,000 square feet from January 2022. Expected effect: Security deposit paid; leasehold improvements and furniture capitalized; coworking ends December 2021.
+- **October 16 (N5):** Large invoice disputed. Expected effect: Next invoice over $10K held 30 to 60 days.
+- **October 17 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **October 26 (N19):** ClipStack undercuts the deal. Expected effect: Discount deepened 10 points.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-11-30.md

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+# GameTide: month in review, November 2021
+
+Data as of 2021-11-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $1,811,128 at the start of the month, $1,894,743 at month-end (+$83,615).
+- **ARR movements:** new $76,126; expansion $7,490.
+- **ARR by product type at month-end:** tiers $1,229,806, modules $508,264, extra seats $156,673.
+- **Active customers:** 73 at month-end; 3 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $1,949,526.
+- **Revenue (all streams):** $174,786.
+- **Cash (operating and payroll accounts):** $3,638,246 at month-end.
+- **Books closed:** 2021-12-10.
+- **Headcount:** 24 at month-end (1 hires, 0 exits).
+- **New-business deals closed:** 4 won, 11 lost.
+
+## What happened
+
+- **November 2 (N14):** Failed card cluster. Expected effect: Card declines about 3 times normal this month.
+- **November 7 (N17):** A conference or league refers a group of programs. Expected effect: 2 related new logos this quarter.
+- **November 7 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+- **November 12 (N11):** Upsell after a winning season. Expected effect: Module add or tier upgrade at the next renewal.
+- **November 18 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2021-12-31.md

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+# GameTide: month in review, December 2021
+
+Data as of 2021-12-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $1,894,743 at the start of the month, $1,951,136 at month-end (+$56,392).
+- **ARR movements:** new $54,782; expansion $1,610.
+- **ARR by product type at month-end:** tiers $1,263,552, modules $528,318, extra seats $159,265.
+- **Active customers:** 77 at month-end; 4 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $2,007,836.
+- **Revenue (all streams):** $183,610.
+- **Cash (operating and payroll accounts):** $3,339,304 at month-end.
+- **Books closed:** 2022-01-12.
+- **Headcount:** 26 at month-end (2 hires, 0 exits).
+- **New-business deals closed:** 3 won, 11 lost.
+
+## What happened
+
+- **December 3 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+- **December 3 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **December 15 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+- **December 16 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **December 17 (N1):** Athletic director or club director leaves. Expected effect: Renewal risk 1.5 times for 6 months.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-01-31.md

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+# GameTide: month in review, January 2022
+
+Data as of 2022-01-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $1,951,136 at the start of the month, $2,030,917 at month-end (+$79,782).
+- **ARR movements:** new $56,701; expansion $23,081.
+- **ARR by product type at month-end:** tiers $1,327,901, modules $542,054, extra seats $160,962.
+- **Active customers:** 80 at month-end; 3 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $2,340,191.
+- **Revenue (all streams):** $196,992.
+- **Cash (operating and payroll accounts):** $2,227,996 at month-end.
+- **Books closed:** 2022-02-10.
+- **Headcount:** 29 at month-end (3 hires, 0 exits).
+- **New-business deals closed:** 9 won, 22 lost.
+
+## What happened
+
+- **January 1 (E35):** The office lease begins. Expected effect: Right-of-use asset and lease liability recognized at commencement (policy 23); rent from January 2022.
+- **January 1 (S):** System adopted: Account Engagement (marketing automation). Expected effect: The marketing files start this month.
+- **January 1 (S):** System adopted: Avalara (sales tax). Expected effect: The sales_tax files start this month.
+- **January 1 (S):** System adopted: CaptivateIQ. Expected effect: The commissions files start this month.
+- **January 1 (S):** System adopted: Google Analytics 4. Expected effect: The web_analytics files start this month.
+- **January 1 (S):** System adopted: Google, Meta and LinkedIn Ads. Expected effect: The ads files start this month.
+- **January 1 (S):** System adopted: Greenhouse (recruiting). Expected effect: The recruiting files start this month.
+- **January 1 (P5):** The 2022 price book takes effect. Expected effect: New deals and renewals price at the new list; escalators continue.
+- **January 2 (N14):** Failed card cluster. Expected effect: Card declines about 3 times normal this month.
+- **January 3 (E36):** Livestream and Highlights and the League Stats Feed launch. Expected effect: League royalties (5020) and third-party data costs start; hosting cost per team rises.
+- **January 8 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **January 9 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+- **January 9 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **January 12 (N21):** Customer goes out of business. Expected effect: Unpaid balance written off against the allowance; churn with reason team or club folded.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-02-28.md

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+# GameTide: month in review, February 2022
+
+Data as of 2022-02-28. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $2,030,917 at the start of the month, $2,198,959 at month-end (+$168,042).
+- **ARR movements:** new $165,249; expansion $8,777; contraction -$570; churn -$5,415.
+- **ARR by product type at month-end:** tiers $1,453,751, modules $584,020, extra seats $161,188.
+- **Active customers:** 88 at month-end; 9 new, 1 churned.
+- **Contracted ARR (signed, including not yet started):** $2,589,625.
+- **Revenue (all streams):** $188,015.
+- **Cash (operating and payroll accounts):** $1,962,723 at month-end.
+- **Books closed:** 2022-03-10.
+- **Headcount:** 31 at month-end (5 hires, 3 exits).
+- **New-business deals closed:** 8 won, 26 lost.
+
+## What happened
+
+- **February 5 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **February 11 (N17):** A conference or league refers a group of programs. Expected effect: 2 related new logos this quarter.
+- **February 11 (N19):** ClipStack undercuts the deal. Expected effect: Discount deepened 10 points.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-03-31.md

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+# GameTide: month in review, March 2022
+
+Data as of 2022-03-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $2,198,959 at the start of the month, $2,410,378 at month-end (+$211,419).
+- **ARR movements:** new $219,182; expansion $22,780; contraction -$17,301; churn -$13,243.
+- **ARR by product type at month-end:** tiers $1,569,400, modules $676,616, extra seats $164,362.
+- **Active customers:** 94 at month-end; 8 new, 2 churned.
+- **Contracted ARR (signed, including not yet started):** $2,772,251.
+- **Revenue (all streams):** $245,276.
+- **Cash (operating and payroll accounts):** $1,617,258 at month-end.
+- **Books closed:** 2022-04-12.
+- **Headcount:** 34 at month-end (3 hires, 0 exits).
+- **New-business deals closed:** 13 won, 44 lost.
+
+## What happened
+
+- **March 1 (E37):** Sideline and panoramic cameras join the price book. Expected effect: Hardware revenue and inventory start; installers and freight in cost of revenue.
+- **March 15 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+- **March 24 (N11):** Upsell after a winning season. Expected effect: Module add or tier upgrade at the next renewal.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-04-30.md

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+# GameTide: month in review, April 2022
+
+Data as of 2022-04-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $2,410,378 at the start of the month, $2,594,041 at month-end (+$183,663).
+- **ARR movements:** new $184,599; expansion $8,767; churn -$9,703.
+- **ARR by product type at month-end:** tiers $1,692,888, modules $736,791, extra seats $164,362.
+- **Active customers:** 100 at month-end; 7 new, 1 churned.
+- **Contracted ARR (signed, including not yet started):** $3,173,529.
+- **Revenue (all streams):** $232,562.
+- **Cash (operating and payroll accounts):** $11,155,437 at month-end.
+- **Books closed:** 2022-05-11.
+- **Headcount:** 37 at month-end (4 hires, 1 exits).
+- **New-business deals closed:** 12 won, 39 lost.
+
+## What happened
+
+- **April 1 (P6):** Merit increases take effect. Expected effect: Average merit 4.0%.
+- **April 7 (N11):** Upsell after a winning season. Expected effect: Module add or tier upgrade at the next renewal.
+- **April 12 (E32):** Series A closes. Expected effect: $10.00M of preferred stock; departments and managers built out in 2022 and 2023.
+- **April 20 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+- **April 20 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **April 26 (N1):** Athletic director or club director leaves. Expected effect: Renewal risk 1.5 times for 6 months.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-05-31.md

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+# GameTide: month in review, May 2022
+
+Data as of 2022-05-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $2,594,041 at the start of the month, $2,784,806 at month-end (+$190,765).
+- **ARR movements:** new $228,349; expansion $18,287; churn -$55,871.
+- **ARR by product type at month-end:** tiers $1,809,079, modules $811,378, extra seats $164,349.
+- **Active customers:** 107 at month-end; 9 new, 2 churned.
+- **Contracted ARR (signed, including not yet started):** $3,753,649.
+- **Revenue (all streams):** $283,977.
+- **Cash (operating and payroll accounts):** $10,922,429 at month-end.
+- **Books closed:** 2022-06-10.
+- **Headcount:** 39 at month-end (4 hires, 2 exits).
+- **New-business deals closed:** 14 won, 42 lost.
+
+## What happened
+
+- **May 5 (N19):** ClipStack undercuts the deal. Expected effect: Discount deepened 10 points.
+- **May 9 (N18):** Positive press or an industry award. Expected effect: Inbound leads up about 20% for two months.
+- **May 16 (N8):** Hardware shipment delayed. Expected effect: Next hardware order delivered 2 to 4 weeks late.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-06-30.md

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+# GameTide: month in review, June 2022
+
+Data as of 2022-06-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $2,784,806 at the start of the month, $3,136,272 at month-end (+$351,466).
+- **ARR movements:** new $357,785; expansion $17,262; contraction -$2,913; churn -$20,668.
+- **ARR by product type at month-end:** tiers $2,016,003, modules $958,147, extra seats $162,122.
+- **Active customers:** 116 at month-end; 11 new, 2 churned.
+- **Contracted ARR (signed, including not yet started):** $4,458,291.
+- **Revenue (all streams):** $294,367.
+- **Cash (operating and payroll accounts):** $10,452,862 at month-end.
+- **Books closed:** 2022-07-13.
+- **Headcount:** 42 at month-end (3 hires, 0 exits).
+- **New-business deals closed:** 17 won, 52 lost.
+
+## What happened
+
+- **June 1 (P2):** School budget year: purchase orders approved for July renewals. Expected effect: School renewals cluster in June and July.
+- **June 5 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **June 16 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-07-31.md

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+# GameTide: month in review, July 2022
+
+Data as of 2022-07-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $3,136,272 at the start of the month, $4,226,031 at month-end (+$1,089,759).
+- **ARR movements:** new $1,058,716; expansion $79,161; contraction -$11,780; churn -$36,338.
+- **ARR by product type at month-end:** tiers $2,636,725, modules $1,390,092, extra seats $199,215.
+- **Active customers:** 144 at month-end; 29 new, 1 churned.
+- **Contracted ARR (signed, including not yet started):** $4,973,514.
+- **Revenue (all streams):** $421,435.
+- **Cash (operating and payroll accounts):** $10,158,075 at month-end.
+- **Books closed:** 2022-08-10.
+- **Headcount:** 45 at month-end (3 hires, 0 exits).
+- **New-business deals closed:** 21 won, 69 lost.
+
+## What happened
+
+- **July 1 (P1):** The fall rush. Expected effect: Q3 is the largest bookings quarter.
+- **July 12 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **July 15 (N20):** Payment-term extension request. Expected effect: Next invoice moves from Net 30 to Net 60.
+- **July 20 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **July 20 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-08-31.md

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+# GameTide: month in review, August 2022
+
+Data as of 2022-08-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $4,226,031 at the start of the month, $4,812,804 at month-end (+$586,773).
+- **ARR movements:** new $557,587; expansion $29,782; contraction -$596.
+- **ARR by product type at month-end:** tiers $2,955,801, modules $1,645,588, extra seats $211,415.
+- **Active customers:** 165 at month-end; 21 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $5,680,424.
+- **Revenue (all streams):** $512,654.
+- **Cash (operating and payroll accounts):** $10,473,862 at month-end.
+- **Books closed:** 2022-09-13.
+- **Headcount:** 47 at month-end (2 hires, 0 exits).
+- **New-business deals closed:** 23 won, 66 lost.
+
+## What happened
+
+- **August 17 (N8):** Hardware shipment delayed. Expected effect: Next hardware order delivered 2 to 4 weeks late.
+- **August 20 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+- **August 21 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **August 26 (N17):** A conference or league refers a group of programs. Expected effect: 4 related new logos this quarter.
+- **August 26 (N4):** Large deal closes early. Expected effect: Close date pulled in; next quarter's pipeline lower.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-09-30.md

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+# GameTide: month in review, September 2022
+
+Data as of 2022-09-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $4,812,804 at the start of the month, $5,616,756 at month-end (+$803,952).
+- **ARR movements:** new $752,380; expansion $56,204; contraction -$579; churn -$4,053.
+- **ARR by product type at month-end:** tiers $3,427,682, modules $1,946,014, extra seats $243,059.
+- **Active customers:** 187 at month-end; 23 new, 1 churned.
+- **Contracted ARR (signed, including not yet started):** $6,380,643.
+- **Revenue (all streams):** $545,889.
+- **Cash (operating and payroll accounts):** $10,078,212 at month-end.
+- **Books closed:** 2022-10-13.
+- **Headcount:** 50 at month-end (3 hires, 0 exits).
+- **New-business deals closed:** 18 won, 55 lost.
+
+## What happened
+
+- **September 9 (N15):** Implementation escalation. Expected effect: Project 4100135: 82% over estimated hours; go-live 84 days past due (Hardware delivery).
+- **September 10 (N4):** Large deal closes early. Expected effect: Close date pulled in; next quarter's pipeline lower.
+- **September 16 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **September 16 (N8):** Hardware shipment delayed. Expected effect: Next hardware order delivered 2 to 4 weeks late.
+- **September 21 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+- **September 21 (N19):** Pinnacle Performance undercuts the deal. Expected effect: Discount deepened 10 points.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-10-31.md

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+# GameTide: month in review, October 2022
+
+Data as of 2022-10-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $5,616,756 at the start of the month, $6,196,683 at month-end (+$579,927).
+- **ARR movements:** new $609,503; expansion $35,387; contraction -$1,834; churn -$63,129.
+- **ARR by product type at month-end:** tiers $3,742,981, modules $2,196,636, extra seats $257,066.
+- **Active customers:** 202 at month-end; 18 new, 3 churned.
+- **Contracted ARR (signed, including not yet started):** $6,508,829.
+- **Revenue (all streams):** $603,583.
+- **Cash (operating and payroll accounts):** $10,238,412 at month-end.
+- **Books closed:** 2022-11-10.
+- **Headcount:** 53 at month-end (3 hires, 0 exits).
+- **New-business deals closed:** 9 won, 27 lost.
+
+## What happened
+
+- **October 5 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **October 22 (N1):** Athletic director or club director leaves. Expected effect: Renewal risk 1.5 times for 6 months.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-11-30.md

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+# GameTide: month in review, November 2022
+
+Data as of 2022-11-30. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $6,196,683 at the start of the month, $6,461,264 at month-end (+$264,581).
+- **ARR movements:** new $239,505; expansion $32,709; contraction -$7,632.
+- **ARR by product type at month-end:** tiers $3,951,917, modules $2,247,566, extra seats $261,782.
+- **Active customers:** 211 at month-end; 9 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $6,633,096.
+- **Revenue (all streams):** $603,215.
+- **Cash (operating and payroll accounts):** $10,151,617 at month-end.
+- **Books closed:** 2022-12-12.
+- **Headcount:** 55 at month-end (2 hires, 0 exits).
+- **New-business deals closed:** 7 won, 26 lost.
+
+## What happened
+
+- **November 7 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+- **November 8 (N15):** Implementation escalation. Expected effect: Project 4100204: 37% over estimated hours; go-live 35 days past due (Customer data not ready).
+- **November 10 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+- **November 10 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+- **November 25 (N1):** Athletic director or club director leaves. Expected effect: Renewal risk 1.5 times for 6 months.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2022-12-31.md

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+# GameTide: month in review, December 2022
+
+Data as of 2022-12-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $6,461,264 at the start of the month, $6,649,164 at month-end (+$187,900).
+- **ARR movements:** new $145,158; expansion $42,741.
+- **ARR by product type at month-end:** tiers $4,091,015, modules $2,292,872, extra seats $265,278.
+- **Active customers:** 218 at month-end; 7 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $6,960,302.
+- **Revenue (all streams):** $651,475.
+- **Cash (operating and payroll accounts):** $9,650,074 at month-end.
+- **Books closed:** 2023-01-12.
+- **Headcount:** 58 at month-end (3 hires, 0 exits).
+- **New-business deals closed:** 7 won, 20 lost.
+
+## What happened
+
+- **December 9 (N11):** Upsell after a winning season. Expected effect: Module add or tier upgrade at the next renewal.
+- **December 15 (N3):** Large deal slips a quarter. Expected effect: Close date pushed about one quarter.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger (QuickBooks Online until December 2022): `accounting_qbo/accounting_qbo_general_ledger` and `accounting_qbo_trial_balance`; the crosswalks to Sage Intacct are in `warehouse/`.

verification/month_in_review/month_in_review_2023-01-31.md

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+# GameTide: month in review, January 2023
+
+Data as of 2023-01-31. Built from the month's events table and metrics; figures are in US dollars.
+
+## The numbers
+
+- **ARR:** $6,649,164 at the start of the month, $6,927,131 at month-end (+$277,967).
+- **ARR movements:** new $246,906; expansion $31,060.
+- **ARR by product type at month-end:** tiers $4,227,724, modules $2,415,504, extra seats $283,903.
+- **Active customers:** 225 at month-end; 7 new, 0 churned.
+- **Contracted ARR (signed, including not yet started):** $7,391,296.
+- **Revenue (all streams):** $677,661.
+- **Cash (operating and payroll accounts):** $9,458,958 at month-end.
+- **Books closed:** 2023-02-10.
+- **Headcount:** 61 at month-end (3 hires, 0 exits).
+- **New-business deals closed:** 11 won, 35 lost.
+
+## What happened
+
+- **January 1 (E38):** Accounting moves from QuickBooks Online to Sage Intacct. Expected effect: QuickBooks closes at December 31, 2022; balances convert into Intacct through the conversion journal; departments become a dimension, account numbers and statistical accounts start.
+- **January 1 (S):** System adopted: Anaplan (planning). Expected effect: The planning files start this month.
+- **January 1 (S):** System adopted: Gainsight (customer success). Expected effect: The customer_success files start this month.
+- **January 1 (S):** System adopted: Kantata (implementation projects). Expected effect: The implementation files start this month.
+- **January 1 (S):** System adopted: Sage Intacct (accounting). Expected effect: The accounting files start this month.
+- **January 1 (S):** System adopted: Sage Intacct inventory. Expected effect: The inventory files start this month.
+- **January 1 (P5):** The 2023 price book takes effect. Expected effect: New deals and renewals price at the new list; escalators continue.
+- **January 6 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **January 9 (E36):** Auto-Tagging launches. Expected effect: The early-adopter wave peaks: about $5M of new-logo ARR in 2023.
+- **January 18 (N2):** Head coach leaves after the season. Expected effect: Renewal risk 2 times for 6 months.
+- **January 25 (N16):** Security review delays a deal. Expected effect: Sales cycle adds 30 days.
+
+## Where to look
+
+- ARR movements by customer: `warehouse/warehouse_arr_movements` and `warehouse_arr_by_customer_month`.
+- ARR by customer and product, with swaps between products: `warehouse/warehouse_arr_by_customer_product_month`.
+- Pipeline: `crm/crm_opportunity` (status) and `crm/crm_opportunity_history` (changes this month).
+- The ledger: `accounting/accounting_gl_detail` and `accounting_trial_balance`.