Prove · baseline BL-003

Territory & Comp Ops

Territory & Comp Ops, all regions, as run before the agents were switched on. Owner at the time of measurement: Director, Sales Operations.

Baseline register

Status

Locked and signed

confidence 0.86

Cost per unit

$37.67

276,744 units in the window

Cycle time

35.7 hrs

pre-agent, measured end to end

Quality

93.5%

first-pass yield

Claimed on this baseline

$23.52m

$13.17m independently verified

Posted to the ledger

3 of 5

cash lines with a journal reference

How it was measured

Invoice reconstruction

Method

Invoice reconstruction

Method note

Vendor invoices, contractor timesheets and purchase orders re-added for the window and tied back to the posted ledger balance.

Window

FY25 Q2, eight weeks, shortened

Sample

24,907

Confidence in the method

0.86

Sign-off

Who accepted this as the number to beat

Status

Locked and signed

Signed by

Ravi Menon

Role

Finance Business Partner, Commercial

Signed

13.2 months ago

Caveat carried with the number

Locked and signed. The window is a full quarter and the method leaves an audit trail that can be re-performed.

Where the benefit lands

Account and cost center this baseline reconciles to

General ledger account

6500 · Outsourced services, shared centers

Managed-service fees for the shared towers. Volume-priced, so a throughput change moves this account within one billing cycle.

Corporate GL · Third party · owner Sofia Lindqvist, Finance Business Partner, Operations

Cost center

CC-1030 · Revenue Operations

Global · owner Ravi Menon · annual budget $28.68m

Revenue Operationsfunction view EV-BL-003evidence chain

Benefit lines resting on this baseline

5 lines · $23.52m claimed · $18.97m realized · $13.17m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$3.03m	$3.00m	not verified	Not verified	Unexplained Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column.	not posted
FY25 Q4	Outsourced cost	$4.40m	$2.82m	$2.76m	Verified	Method mismatch The baseline was measured by survey and the realized figure by system extract. The two are not comparable without a bridge, and no bridge has been built.	JV-2025Q4-0006
FY26 Q1	Outsourced cost	$5.63m	$5.40m	$5.24m	Verified	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	JV-2026Q1-0007
FY26 Q2	Outsourced cost	$6.71m	$5.17m	$5.17m	Verified	Volume Seasonal volume ran ahead of baseline, which flatters the realized figure rather than the claim.	JV-2026Q2-0008
FY26 Q3	Outsourced cost	$3.75m	$2.59m	not verified	Period open	Period open The period is not closed. The realized figure is a run rate, not a result, and nothing in it has been verified.	not posted

What this record is, and what it is not

A benefit realization ledger reconciled to a general ledger needs the customer’s actual baseline figures and account structure. Modeled numbers demonstrate the instrument and prove nothing about the business case.

The measurement window ran FY25 Q2, eight weeks, shortened over a sample of 24,907. That sample size is on the page because a baseline drawn from twelve cases and one drawn from forty thousand are not the same instrument, and averaging them into a single confidence figure would hide which one you are looking at.

3 of 5 cash lines resting on this baseline carry a journal reference. A benefit line with no journal reference has not touched the general ledger, so it is shown as claimed rather than counted as realized cash.