The best way to think about this is a profit and loss statement, starting with revenue at the top and net income at the bottom.
A customer flows from the top, acquired through marketing spend, and everything in between to deliver that product to them, with profit left over, and all the key metrics that matter in this flow.
You can think of selling to resellers using this same flow, except you will not have to collect and review all the same metrics as you do when selling direct-to-consumer. I organize my financial models and way of thinking based on this flow.
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