Methodology
Reversal Ledger Methodology
The Reversal Ledger methodology defines what counts as a reversal, how entries are verified, how sunk spend is calculated, and how vendors exercise their right of reply. Published by The Revenue AI Report.
By Jonathan Kvarfordt, Founder and Principal Analyst
What the Reversal Ledger is
The Reversal Ledger is a longitudinal dataset of AI tools that revenue organizations purchased, deployed, and subsequently discontinued or rolled back. It is maintained by The Revenue AI Report and updated every issue. The live dataset is at /data/reversal-ledger.
What counts as a reversal
A reversal requires all three:
- The tool was in production use, not pilot or proof-of-concept
- The organization made a deliberate decision to discontinue
- The tool was actually shut off, not merely downgraded
What does not count
- Vendor-initiated product sunsets
- Migrations between two tools in the same category where the motion continues
- Pilot non-conversions, which are tracked separately
- Temporary pauses under ninety days
Verification standard
Every entry requires two of: a named operator source under NDA, a public statement, a finance record shared under confidentiality, or a vendor acknowledgment. Entries verified by only one source are held until a second input is obtained.
Sunk spend calculation
Sunk spend is the total cost of the tool from contract signature to shutoff: seat licenses, platform fees, integration costs, and enablement spend specifically attributable to the tool. Internal headcount hours are not included. Only disclosed figures are published; nothing is estimated.
Reason codes
- DATA: data exposure, leakage, or compliance failure
- HALLUCINATION: brand or accuracy risk from generated output
- DIAGNOSTIC: inability to explain what the AI did or why
- ECONOMICS: cost per outcome exceeded manual baseline
- INTEGRATION: technical or workflow break with existing revenue stack
- ADOPTION: reps or CSMs stopped using it
Vendor right of reply
Vendors receive advance notice of any named entry, minimum fourteen days. Vendor responses are published alongside the entry with equal prominence. The Ledger does not accept vendor-requested removals of verified entries.
Update cadence
New entries publish in each weekly issue. The downloadable CSV updates on the same cadence. Corrections follow the corrections policy at /corrections.
Frequently asked questions
How is the Reversal Ledger verified?
Every entry requires two independent inputs: a named operator source under NDA, a public statement, a finance record shared under confidentiality, or a vendor acknowledgment.
Can vendors remove entries from the Reversal Ledger?
No. Verified entries are not removed. Vendors receive advance notice and a published right of reply with equal prominence.
How is sunk spend calculated?
Total cost of the tool from signature to shutoff: licenses, platform fees, integration costs, and enablement spend attributable to the tool. Internal headcount hours are excluded. Only disclosed figures are published.
What is the difference between a reversal and a pilot non-conversion?
A reversal is a production deployment deliberately shut off. A pilot non-conversion never reached production. Only reversals enter the Ledger.
How do I submit an entry?
Named operators can submit through /contact. All submissions are verified before publication and sources are protected under the publication's source policy.
Related
Editorial standards · Corrections policy · Ethics policy · Datasets