Library / Management Accounting Principles Framework
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MA.8:7 - Conformance Checklist

Examine whether the unit, cohort and decision time are clear; the horizon and account basis are explicit; cohort ages align to calendar periods; acquisition, product phases and later obligations have adequate meanings and timing; continuation and scale assumptions are warranted or qualified; and historical spending is distinguishable from future changes.

A conditional account supports the stated scenario. Actual retention, causal marketing effects and financial valuation require their corresponding evidence and methods.