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This tutorial simplifies complex software as a service terms like AR, MRR, LTV, CAC, and more commonly used in the industry. The focus includes understanding key concepts such as gross versus net MRR, customer churn versus MRR churn, expansion, contraction, reactivation MRR, and estimating lifetime value and cost of acquisition. The goal is to help new employees and viewers grasp the language of SaaS more clearly, making it easier to navigate and analyze data in a SAS company environment.