{"id":"data2-restatement-note-customer-count-basis","audience":"finance","category":"data","track":"data","technique":"audience","level":"intermediate","title":"Write a restatement note after a customer-count definition change","free":false,"task":"The company now counts only paying accounts as customers and the board needs a restatement note. Write exactly 4 labeled lines in plain text, under 100 words: What changed, Numbers, Trend and Use. Show both bases for Q3, give the growth rate each quarter on the new basis, and tell readers to compare only restated figures.","materialLabel":"Definition change and counts (attached to your prompt automatically)","material":"Customer count restatement - Orbit Notes (effective Q3 reporting)\n\nOld definition: every account that exists, including free accounts.\nNew definition: paying accounts only.\n\nCounts at quarter end:\n- Q1: 10,500 (old) / 7,000 (new, restated)\n- Q2: 11,200 (old) / 7,600 (new, restated)\n- Q3: 12,400 (old) / 8,100 (new)\n\nGrowth quarter over quarter, new basis: Q2 = (7,600 - 7,000) / 7,000 = 8.6%; Q3 = (8,100 - 7,600) / 7,600 = 6.6%.\nGrowth on the old basis in Q3 = (12,400 - 11,200) / 11,200 = 10.7%.\n\nContext:\n- Earlier board decks and the investor FAQ still show the old counts.\n- The board will see the Q3 deck on Nov 20.\n- The new definition matches how finance counts customers for revenue.\n- Do not mix bases: a new-basis Q3 number compared with an old-basis Q2 number would show a false drop.","rules":[{"type":"plainText"},{"type":"maxWords","max":100}],"mistakes":[{"title":"Showing only the new basis","why":"The AI drops the old 12,400 figure so readers can't see the change.","fix":"Add: \"Numbers: 8,100 new basis vs 12,400 old basis.\"","checks":["r0"]},{"title":"Missing the growth rates","why":"The AI says growth 'slowed' without the percents.","fix":"Add: \"Trend: 8.6% in Q2, 6.6% in Q3; old-basis Q3 was 10.7%.\"","checks":["r1"]},{"title":"No usage rule","why":"The AI doesn't warn against mixing bases.","fix":"Add: \"Use: compare only restated figures.\"","checks":["r2"]},{"title":"Leaving the format to chance","why":"The AI picks its own length and layout unless told the exact shape.","fix":"Add: \"Plain text, no bold or headings.\"","checks":["plainText"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting. Ask for a total word limit and it often lands over it.","fix":"Cap each part instead, for example \"each line under 15 words.\"","checks":["maxWords"]}],"promptHints":[{"label":"Gives the four labels","patterns":["what changed:","numbers:","trend:","use:"]},{"label":"Gives both bases","patterns":["8,?100","12,?400"]},{"label":"Gives the growth rates","patterns":["8\\.6%","6\\.6%","10\\.7%"]},{"label":"Asks for the usage rule","patterns":["restated","don.t mix"]},{"label":"Rules out extras","patterns":["no intro","nothing after"]}],"hint":"Restatement notes need both bases side by side and one rule for the reader about which to use.","mission":"Write a note about the customer count change.","musts":["Four labeled lines","Both bases for Q3","Compare only restated"],"rubricLabels":["What changed says customers are now counted as paying accounts only, where before every account including free ones was counted","Numbers shows Q3 as 8,100 on the new basis versus 12,400 on the old basis, and Trend gives growth of 8.6% in Q2 and 6.6% in Q3 on the new basis (slowing), compared with 10.7% shown on the old basis in Q3","Use tells readers to compare only restated (new-basis) figures, not to mix old and new, and the reply is exactly four lines labeled What changed:, Numbers:, Trend: and Use:"]}