The Balance Sheet Blind Spot: Quantifying the Operational Liabilities Your CFO Cannot See
Every mid-market company carries a set of financial liabilities that never appear in its audited statements—accumulated through years of deferred process improvements, manual workarounds, and institutional knowledge concentrated in a handful of indispensable employees. Operations leaders live with this burden daily, while finance teams remain largely unaware of its magnitude. This article provides a practical framework for translating invisible operational debt into language that CFOs and board