Prove · baseline BL-034

Expansion & Renewals

Expansion & Renewals, all regions, as run before the agents were switched on. Owner at the time of measurement: VP Customer Growth.

Baseline register

Status

Unsigned

confidence 0.72

Cost per unit

$43.65

139,698 units in the window

Cycle time

15.0 hrs

pre-agent, measured end to end

Quality

86.2%

error rate at audit, inverted

Claimed on this baseline

$12.91m

$0 independently verified

Posted to the ledger

0 of 5

cash lines with a journal reference

How it was measured

Time and motion

Method

Time and motion

Method note

Observed task timing on a case sample, extrapolated to the population. Extrapolation error is carried, not removed.

Window

FY25 Q1, thirteen weeks

Sample

9,779

Confidence in the method

0.72

Sign-off

Who accepted this as the number to beat

Status

Unsigned

Signed by

nobody has signed this

Role

—

Signed

never

Caveat carried with the number

No signatory has accepted this measurement. It is recorded so the gap is visible, not so the number can be used.

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-1010 · Sales

Global · owner Ravi Menon · annual budget $21.78m

Salesfunction view

Benefit lines resting on this baseline

5 lines · $12.91m claimed · $11.06m realized · $0 verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$1.66m	$1.55m	not verified	Not verified	Volume Seasonal volume ran ahead of baseline, which flatters the realized figure rather than the claim.	not posted
FY25 Q4	Outsourced cost	$2.42m	$2.17m	not verified	Not 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.	not posted
FY26 Q1	Outsourced cost	$3.09m	$3.21m	not verified	Not verified	Rate The blended labor rate used in the claim sits above the rate actually charged to the cost center.	not posted
FY26 Q2	Outsourced cost	$3.68m	$2.54m	not verified	Not verified	Scope Scope drifted after the baseline was signed. The added work is real but it is not this baseline.	not posted
FY26 Q3	Outsourced cost	$2.06m	$1.59m	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 Q1, thirteen weeks over a sample of 9,779. 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.

0 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.