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Glossary.

AOR
Agency of Record. the master agency a brand uses for marketing.
CAC
Customer Acquisition Cost — total cost to acquire a new customer.
CIM
Confidential Information Memorandum — the prospectus shared in M&A.
CPQL
Cost Per Qualified Lead — spend divided by qualified leads, by channel.
CRM
Customer Relationship Management system — the OS for a sales motion.
DD
Due Diligence. the buyer-side scrutiny pre-close.
DSO
Days Sales Outstanding — average time from invoice to cash.
EBITDA
Earnings before interest, taxes, depreciation, amortization.
F&I
Finance and Insurance — back-end income at a dealership.
LOI
Letter of Intent — non-binding outline of a potential transaction.
LTV
Lifetime Value — total gross profit from a customer over their lifetime.
MSA
Master Services Agreement.
PMS
Property Management System — hospitality CRM.
QoE
Quality of Earnings — third-party audit pre-transaction.
ROAS
Return on Ad Spend — revenue divided by spend.
SDE
Seller Discretionary Earnings — owner-adjusted profitability.
SOC 2
Service Organization Controls — security audit standard.
SOP
Standard Operating Procedure — documented workflow.
SOW
Statement of Work.