Systems over spreadsheets.

A spreadsheet is an excellent way to begin and a poor way to continue. It is generous at the start — flexible, immediate, free — and then quietly duplicates itself until nobody is certain which version is real.

The cost is not the file. It is the reconciliation: the hour before a meeting spent agreeing on a number that should never have been in question.

One source of truth changes the shape of a conversation. Instead of establishing what happened, a team can spend its time deciding what to do next.