How the math works
A big-revenue client can still run at a loss once you count the hours you burn servicing it. Here's the exact arithmetic the kit runs on every account.
The inputs (one $30k client)
This $30,000 client quietly costs you $2,000 a year to keep. The kit ranks every account by true profit and hands each a keep / reprice / fix / fire verdict.
Cost to serve uses your own blended rate × servicing hours — an estimate you set, not a bookkeeping export.