Why should recurring metrics be separated from cash metrics when reporting ARR?

Why should recurring metrics be separated from cash metrics when reporting ARR?

• A. To simplify reporting by ignoring cash flow.
• B. To align with tax reporting requirements.
• C. To separate recurring revenue metrics from cash metrics so non-recurring charges or timing differences do not distort ARR.
• D. Because recurring metrics are public relations only.

Answer: (D)