Describe the decision
Name the audience and the action they will take after reading the report. This helps distinguish essential information from columns included simply because they are available.
Define the number
Write down what each measure includes and excludes. Clarify timing, entity scope, currency, and adjustment treatment where relevant. Ask two stakeholders to explain the same number and compare their answers.
Bring a reference example
Provide a small example with an expected result. An anonymized sample can reveal an ambiguity that a long requirements document misses.
Agree how to reconcile it
Identify the comparison source and any expected differences. Assign someone to review those differences and approve the output.
Plan for ownership
Name the report owner, the approver for changes, and the place where definitions will be maintained. A report becomes dependable when its maintenance is part of normal work.