The Arbo Glossary

Welcome to the Arbo Glossary! This concise and comprehensive resource provides definitions and explanations of key accounting, finance, and startup terms. (7)

Annual Contract Value (ACV)

ACV refers to the total value of a customer's annual contract or subscription with a business, regardless of the contract's duration. It is a metric...



Churn represents the rate customers stop using a product or service or end their subscription. It is a critical metric for businesses, especially...


Gross Retention

Gross retention, or gross dollar retention, measures the percentage of revenue a company can retain from existing customers.


Repeat Customer Rate

Repeat customer rate measures the percentage of customers who make multiple purchases or engage with a business repeatedly over a given period. It...



Retention refers to the ability of a business to retain its customers over a specific period. It is a critical metric for customer loyalty and...


Revenue Recognition

Revenue recognition is recording and reporting revenue in a company's financial statements. It involves determining when revenue should be recognized...


Sales Pipeline

A sales pipeline is a visual representation of a customer's stages during the sales process, from initial contact to closing a deal. It helps sales...


Sales and Marketing Efficiency

Sales and marketing efficiency measure the effectiveness of a company's sales and marketing efforts in generating revenue. It assesses the return on...


Serviceable Available Market (SAM)

SAM represents the portion of the total addressable market (TAM) that a company can effectively target and serve with its products or services based...


Average Revenue Per User (ARPU)

ARPU is a metric technology, media, and telecom companies use to calculate the average revenue generated per customer or user. It helps measure the...



Billings represent the amount of money that has been invoiced for goods or services and will be paid in the near future. It is a measure of a...



Bookings refer to the total value of signed contracts when a client commits to purchasing products or services from a company. It represents the...

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