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

Operations counts 459 appointments in September 2026. Finance counts 192 leads invoiced. Both are right; they count different things. Step by step:

−214 appointments are not invoiced (yet)
−145 appointments are invoiced in a later month
+92 invoices are for appointments held in an earlier month

= 192 leads invoiced (Finance).

Step	What	Leads	Rows
Start	Operations: appointments	459
minus	Appointments not invoiced (yet)	214	Show rows
minus	Appointments invoiced in a later month	145	Show rows
plus	Invoices for appointments held in an earlier month	92	Show rows
End	Finance: leads invoiced	192