The Disconnect: Finance sees "GAAP Revenue" (when the game is played). Sales sees "Booked Revenue" (when the invoice is sent). Ticketing sees "Face Value".
Before the Middle Layer, analysts wrote 543 distinct queries just to reconcile these three numbers. Every Monday report had a different total.
"What is our total yield per fan?"
The Win: A single derived table now normalizes cash-vs-accrual automatically. Executive trust in the "Monday Morning" report went from 60% to 100%.