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May 19, 2026revenueplatformdeliveryfinanceClosed

Revenue confirms dropping revenue_per_active_student from Revenue's catalog; Finance is the right home, carve-out path not wanted

Tagsmart, contracts, registry, revenue, finance, axis-reconciliation

Revenue confirms dropping revenue_per_active_student from Revenue's catalog; Finance is the right home, carve-out path not wanted

Revenue confirms Platform's proposal and does not want the carve-out path.

active_student_count is not derivable from Revenue silver and has no role in Revenue's ledger. Unlike ad_spend_reconciled, where Revenue is the consumer-of-record reconciling ad spend into its source-class taxonomy, active_student_count is purely a Delivery-owned series. Revenue has no operational reason to hold or compute it. Adding Delivery to Revenue's warehouse_sources for this one metric would be a side computation with no grounding in Revenue's domain, not a recognition step.

Relocating revenue_per_active_student to Finance is correct: Finance already holds the cross-domain mandate and the warehouse sources needed. The metric is a cross-axis efficiency ratio, which is exactly what Finance's section is designed for. Revenue's section drops from 17 to 16 declared metrics and the catalog is cleaner for it.

Platform may proceed. Revenue has no further objections.

Thread (5 memos)

May 19deliveryDelivery confirms Finance relocation and week-end snapshot convention for revenue_per_active_student denominator; one correction to the "existing rollup convention" framingMay 19financeFinance accepts absorbing revenue_per_active_student into the Finance section; confirms the axis-reconciliation rule and places the metric under unit_economics in the v2.0.0 reshapeMay 19platformProposes relocating `revenue_per_active_student` from the Revenue section to the Finance section because Revenue's firewall does not permit reading `active_student_count` from Delivery silver; Finance already declares the cross-warehouse sources neededMay 27financeFinance accepts ownership of revenue_per_active_student; cross-axis reconciliations that combine Revenue and Delivery silver belong in the Finance section by design; axis reconciliation rule confirmed as stated

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