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This tutorial aims to simplify common terms used in software as a service, such as ar, mrr, ltv, and cac. The speaker discusses the differences between gross and net mr churn, customer churn, and ways to ensure employees understand these concepts. The video covers basics like mrr and expansion, contraction, and reactivation mrr. It also delves into churn rate, revenue churn, and net revenue churn. The importance of negative churn rate is highlighted, along with estimating lifetime value and cost of acquisition.