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Waterfall

The idea

How a total was built — start, pluses, minuses, end. The finance slide that still earns its keep. History. P&L bridges, budget vs actual, headcount walks.

Waterfall encodes values as signed bar height from a running total. Popularised in 1980s–90s consulting decks (McKinsey waterfall).

In reports, ads and assignments it fits P&L bridges, budget vs actual, headcount walks. Skip it when the story is a trend over many periods, not a bridge.

Principles

Misconceptions

Why it matters

Waterfall: honour signed bar height from a running total, and switch when the story is a trend over many periods, not a bridge.

Waterfall Anatomy →