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In this tutorial, the speaker discusses software as a service terms like AR, MRR, LTV, CAC, gross versus net MR, churn, and more. New employees may struggle with understanding these terms, so the speaker decided to create a video to cover the basics in detail. Topics covered include MRR, expansion, contraction, reactivation MRR, churn rate, revenue churn, net revenue churn, negative churn rate, estimating lifetime value, and cost of acquisition. This video aims to help both new employees and viewers on YouTube understand these important concepts.