UA Ledger · Measurement Lab · draft for review

Reconcile served and billed spend before arguing over ROAS

Synthetic teaching inputs. No real campaign results or industry defaults. Change the values to inspect the model. Calculations run locally; this page sends no data and does not retain inputs after closing.

Enter the served cost and actual billed cost for the same scope, then apply the same revenue numerator to both. Preserve adjustment categories outside the aggregate calculator so the difference can be traced. Do not assume every discount, credit or tax belongs in both operational reporting and financial measurement in the same way.

Calculated outputs

Assumption sensitivity

Only billed varies; all other inputs are held constant. This is not a probability range.

Equations

• Served-cost ROAS %: 100*revenue/served
• Billed-cost ROAS %: 100*revenue/billed
• Cost difference: served-billed

Additional constraints: true. The field minimums also apply.

Limits

This example does not estimate credits or assert that a particular account received them. Reconcile the provider’s actual billed-cost record and finance treatment before using the number in a budget decision.

Manage your spend in Google Ads · primary documentation checked 19 September 2026.