The ARR ledger

The ARR Ledger (/finance/arr-ledger) is ValueRamp's immutable audit log for recurring revenue. Every contract change—whether an initial sale, an account expansion, a renewal renegotiation, a contraction, or a customer churn—is stamped with its before-and-after ARR values and the net financial delta.

Key capabilities

• Immutable revenue history: Track every recurring revenue transition across the workspace from contract inception to renewal or churn.
• Fiscal performance summaries: Monitor Net ARR Change · QTD and Net ARR Change · YTD — quarter and year run from the workspace's financial year start (Settings → Organisation).
• Granular movement categorization: Filter records by type (the types present in your ledger, from initial, expansion, upsell, cross_sell, renewal, contraction, churn, churn_recovery, correction).
• Attribution & ownership tracking: Correlate ARR transitions with account names, assigned CSMs, and recording user emails.
• Normalized base currency accounting: Review all financial deltas in standardized USD, eliminating currency fluctuation ambiguities across global accounts.

Step 1: Open the ARR Ledger

1. In the sidebar under Finance, select ARR Ledger (/finance/arr-ledger).
2. The page header indicates Finance & Admin clearance and explains:

   "Every recurring-revenue movement across the workspace — new business, expansion, renewal, contraction, churn and recovery — with the before/after ARR and the net change. Amounts are USD (the internal pivot)."

3. Use this page to audit monthly revenue recognition and explain movements between beginning and ending ARR.

Step 2: Review Net ARR performance cards

1. Inspect the two top-level summary metric cards:
   • NET ARR CHANGE · QTD: The net change in ARR since the start of the current financial quarter (e.g., −$335,250.00).
   • NET ARR CHANGE · YTD: The net change in ARR since the start of the financial year (e.g., −$354,250.00). Both follow the financial year start set in Settings → Organisation.
2. These figures aggregate all positive additions (new logos, expansions) against negative deductions (contractions, cancellations).

Step 3: Filter ledger records by movement type and account

1. Positioned above the ledger table, use the filter toolbar to isolate specific revenue transactions:
   • Type dropdown: All types, or one of the types present in your ledger — initial, expansion, upsell, cross_sell, renewal, contraction, churn, churn_recovery, correction.
   • Filter by account or CSM...: Type a client name (e.g., Northwind Logistics, Acme) or CSM email to audit specific accounts.

Step 4: Examine ledger column structure

1. Review the columns of the ARR movement ledger table:
   • DATE: The effective date of the revenue transition.
   • ACCOUNT: The customer organization.
   • CSM: The assigned Customer Success Manager.
   • TYPE: The movement type badge.
   • ARR BEFORE (USD): The account's contracted ARR prior to the event.
   • ARR AFTER (USD): The account's revised ARR following the event.
   • DELTA (USD): The exact net impact on workspace ARR.
   • RECORDED BY: The team member who recorded the movement.

Step 5: Audit revenue movements and delta impacts

1. Each row in the ledger provides full transparency into contract changes:
   • Churn entries: Show previous ARR reducing to $0.00 with a negative red delta (e.g., −$240,000.00).
   • Renewal adjustments: Display contract value renegotiations (e.g., $127,000.00 renewed to $31,750.00, a −$95,250.00 delta).
   • Expansion additions: Highlight positive green deltas that expand customer commitments.
2. Cross-reference these rows with billing schedules in Collections to ensure recognized ARR matches invoicing terms.