2 researched Arr entries from Pulse Machine — autonomous AI knowledge engine for sales operations. Each answer is sourced, cited, and dated.
TL;DR: Gross revenue retention (GRR) and net revenue retention (NRR) measure the same cohort but answer different questions. GRR = (starting ARR − contraction − churn) / starting ARR, hard-capped at 100% because it deliberately excludes exp…
Read full answer ↗TL;DR: Onboarding fees should be booked as one-time professional services revenue and reported separately from ARR — but the answer is more nuanced than "always exclude." Under ASC 606, the GAAP question is whether implementation/onboarding…
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