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  "notes": "This slide continues a discussion on ARR calculation methodology, specifically focusing on accounting for non-recurring adjustments.",
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      "text": "What we recommend: In the spirit of conservatism, it’s better to remove these from your calculation and recognize Expansion when the discount expires. This also ensures you assign the right value between business impact and compensation targets for the company’s go-to-market teams.",
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      "text": "What we recommend: We do not recommend adjusting for these in ARR for two reasons: 1. The credits aren’t related to the purchase experience or the customer’s subscription 2. They are not controlled by the teams responsible for revenue (e.g., Sales, Marketing)",
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      "text": "Incorrect subscription set-up; A misunderstanding on pricing (e.g., “I didn’t know my bill was going to 10x!”); Poor customer experiences",
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      "text": "Mistakes happen. That’s what refunds are for. As an analyst, the problem is that refunds are often used as a catch-all for many things like:",
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      "text": "What to consider: The last bucket of discounts comes from credits and one-time adjustments. These are one-time and do not relate to the underlying subscription or product bundle. Examples include compensating a customer for a service outage or waiting too long in the customer support queue.",
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      "kind": "paragraph",
      "text": "code “xyz” at checkout), start-up plans (e.g., 50% off or a fixed price plan), or first-year discounts on multi-year Sales contracts.",
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      "text": "They also restate historicals, which can drive you crazy when trying to",
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