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This video tutorial covers key terms in software as a service (SaaS) like AR, MRR, LTV, CAC, gross vs net MR, churn, and customer churn. The speaker, with 6 years of experience running a SaaS company, offers insights into these concepts and aims to simplify them for new employees and viewers. Topics include MRR basics, expansion, contraction, reactivation, churn rates, customer churn vs revenue churn, net revenue churn, negative churn, and estimating LTV and CAC. This comprehensive guide is helpful for both newcomers and those seeking a deeper understanding of SaaS terminology.