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This video tutorial covers essential software as a service terms like AR, MRR, LTV, CAC, gross versus net MR, churn, and the differences between customer churn and revenue churn. The speaker, with six years of experience in a SaaS company, created the video to help new employees understand the language. The video explains MRR basics, expansion, contraction, reactivation, churn rate, revenue churn, and net revenue churn. It also discusses negative churn rate and its benefits, as well as estimating lifetime value and cost of acquisition. Welcome to the team or find this information useful if watching on YouTube.