A service on the billing file that is not on the estate record: billed revenue the account team does not know it sells.
An orphan service is billed and absent from the estate: a line ordered directly by a site, a bundle sold by a partner, a service migrated under a new reference. It is found by joining the billing file to the estate on the service reference, and it is the reason the currency rate is computed over distinct services on either file rather than over the estate count. See the worked example on ten sites.
Lines on the billing file with no matching service on the estate record.
A mobile bundle of $1,250 a month sold by a partner, and a second broadband line ordered by a site manager, are both billed and absent from the estate: $16,080 a year nobody manages.
Hidden by dividing matched services by the estate count, which leaves orphans out of the arithmetic.