Referee

Pick two departments. The referee walks from one number to the other, step by step, and every step links to its rows. Everything is computed in SQL; nothing is estimated.

Marketing vs Operations Operations vs Finance Marketing vs Finance

Marketing counts 1'102 leads created in September 2026. Finance counts 192 leads invoiced. Both are right; they count different things. Step by step:

−843 leads are not invoiced (yet)
−200 leads are invoiced in a later month
+133 invoices are for leads created in an earlier month

= 192 leads invoiced (Finance).

Step	What	Leads	Rows
Start	Marketing: leads created	1'102
minus	Leads not invoiced (yet)	843	Show rows
minus	Leads invoiced in a later month	200	Show rows
plus	Invoices for leads created in an earlier month	133	Show rows
End	Finance: leads invoiced	192