Subscription Churn — Definition & Treatment When Re-created Under a New Customer

Summary

If a subscription for Customer A is canceled, and a new subscription is created for the same underlying business but under a different customer record (Customer B), this is treated as churn for Customer A. The new subscription under Customer B is treated as new business (new logo / new MRR).

Short rule: Cancel under one customer + re‑create under another customer = churn (for the original customer).