- Decision question
- Which revenue base is contractually evidenced for the next twelve months?
- Model A · EUR 5m
- Signed agreement; remaining term covers the twelve months; minimum volume and termination rights reviewed.
- Model B · EUR 3m
- Past orders and payments; next order and commitment not evidenced.
- Model C · EUR 2m
- One-off orders; not part of the claimed 8m base.
- Reasoned position
- Show EUR 5m as the contractually bound base. Treat EUR 3m separately with an open purchase decision. Keep the EUR 2m one-off orders apart.
- Economic consequence
- The revenue base for the decision changes; historical revenue is not changed retrospectively.
- Visible dissent
- Repeat purchases indicate continuity of demand. On their own they do not evidence a future commitment.
- Next evidence
- Binding nature and timing of the next purchase decision.
Decision Intelligence
Which revenue base supports the decision?
R+O tests the revenue assumption against contracts, orders, payment history and open purchase decisions. Differing assessments stay visible; the result is a reasoned position for the specific decision.
Revenue base of the twelve-month assumption
Decision document · V01Illustrative model · no client data
8mdescribed as recurring
5mcontractually evidenced for the assumption tested
Historical revenue · EUR 10m
532
Contractually bound (A) · 5Repeat purchases, next commitment open (B) · 3One-off orders (C) · 2
Claimed recurring base · EUR 8m
53
Evidenced · 5Open purchase decision · 3
0EUR 10m
8m described. 5m evidenced for the assumption tested.
The completed document
Six perspectives on the same source record
Probability, market regime, technology, demand, operations and feasibility are assessed independently against the same source record. Diverging judgements stay visible. A thin file is reported as such; missing evidence is not replaced by a falsely precise valuation.
Every version of the document is dated. This keeps visible what was known before the decision; later findings are not backdated. The mandate ends with the document. Execution follows only if it is agreed separately.
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