Account Structure

Last updated: October 4, 2026

1. Executive Summary

Google Ads account structure in 2026 is governed by one overriding principle: build for business logic and AI efficiency, not for bidding mechanics. The five principles every senior marketer should internalize are:

• Consolidate by default. Fewer, larger campaigns and ad groups give Smart Bidding more conversion signal, shorter learning phases, and more stable performance. Fragment only when a genuine business difference demands it.^[1][2][3]
• Structure mirrors objectives, not keywords. Each campaign should own a single conversion goal. Separate campaigns exist because budgets, bidding targets, geographies, or product economics differ—not because match types or devices differ.^[2][3][4]
• Themed ad groups replace single-keyword ad groups. Google explicitly recommends grouping closely related keywords by intent theme and pairing them with Responsive Search Ads so the system can assemble optimal combinations.^[1][3]
• Conversion data density is a structural input, not an afterthought. Every campaign must be sized to generate at least 30 conversions per month; below that threshold, consolidation is the correct move before changing bids or targets.^[3][5]
• Naming, labels, and hygiene are governance infrastructure. A standardized naming convention and a regular audit cadence prevent the structural decay that accumulates when accounts are grown reactively rather than intentionally.^[2][3]

2. Benchmarks and Numbers at a Glance

Metric	Typical range or threshold	Applies when	Source
Smart Bidding learning phase duration	7–14 days	Vendor claim; applies after campaign launch or a significant structural change	[6]
Smart Bidding calibration after bid-strategy change	1–2 conversion cycles	Vendor claim; measured from the date the strategy change is applied	[6]
Conversion events needed for full bid-strategy calibration	~50 conversion events or 3 conversion cycles	Vendor claim; applies to tCPA, tROAS, and portfolio strategies after a change	[7]
Minimum monthly conversions per campaign for Smart Bidding efficiency	30 conversions per 30 days	Vendor claim (third-party publisher, 2026-08-01); below this level, consolidation is recommended	[8]
Minimum monthly conversions for fastest Smart Bidding learning	50+ conversions per month	Vendor claim; below 30/month materially extends learning period	[9]
tCPA learning period duration	1–4 weeks	Vendor claim (third-party publisher, 2026-08-17); applies to single-campaign tCPA strategies	[9]
tROAS or portfolio strategy learning period	3–6 weeks	Vendor claim (third-party publisher, 2026-08-17); longer due to revenue signal complexity	[9]
Recommended themed ad groups per Search campaign (range A)	3–7 ad groups per campaign	Vendor claim (third-party publisher, 2026-08-01); applies to consolidated Search campaigns	[8]
Recommended ad groups per campaign (range B, tighter structures)	1–3 ad groups per campaign	Vendor claim (third-party publisher, 2026-08-05); applies when campaigns are tightly focused on one product or goal	[10]
Minimum conversions for Smart Bidding signal (Google internal guidance)	~15 conversions per 30 days	Vendor claim; minimum signal threshold cited in Google’s Ads Decoded material; portfolio strategies can aggregate across campaigns	[3][5]
Display Smart Bidding ramp-up before reduced management needed	2 weeks	Vendor claim; applies to Google Display Network campaigns using Smart Bidding	[11]
Recommended minimum ads per ad group	3 ads (RSAs) per ad group	Vendor claim; Google’s Ads Success Guide; applies to all Search ad groups	[12]

Note: All figures in this table are vendor claims, not independently replicated academic studies. Where sources conflict—for example, Google’s own materials cite ~15 conversions per 30 days as a minimum signal threshold^[3][5] while third-party publishers cite 30–50 as the level needed for optimal speed^[8][9]—this article recommends the more conservative figure of 30 conversions per 30 days per campaign as the practical planning threshold.

3. Account Structure in the Smart Bidding Era

Smart Bidding uses auction-time bidding: for every query, Google’s AI evaluates dozens of real-time signals—device, location, time of day, operating system, language, remarketing status, and more—and sets a bid optimized for the conversion probability of that specific impression.^[6] Because the algorithm handles these signal combinations at the auction level, the account structure decisions that used to be required for bid control—splitting campaigns by device, by match type, or by geography purely to set different bids—are now largely unnecessary and often counterproductive.^[2][3]

What account structure does control in 2026 is the quality and quantity of conversion signal available to the bidding system, the clarity of the optimization objective each campaign pursues, and the budget allocation logic between campaigns. Structure should answer three questions: Does this campaign have a single, unambiguous conversion goal? Does it generate enough monthly conversions to train the algorithm? And does separating it from another campaign reflect a real business difference or just a legacy habit?^[1][2][3]

Google’s guidance is explicit that Smart Bidding works across many structure types, so there is no single required architecture—but the direction is clearly toward fewer, more intentional campaigns with broader, theme-based ad groups.^[1][2][3]

4. Consolidation vs. Granularity

The consolidation-versus-granularity decision is the most consequential structural choice in a modern Google Ads account. The default answer in 2026 is consolidate, and the burden of proof lies with the case for splitting.^[2][3] A split is justified only when one or more of the following true business differences exists: a different conversion goal, a different target CPA or ROAS, a different budget cap, a different geographic market with materially different economics, a different product line, or a legal or compliance constraint that requires separation.^[2][3][4]

If none of those conditions is present, keeping campaigns or ad groups separate dilutes conversion signal, extends learning phases, and makes optimization slower. Google’s Ads Decoded guidance specifically recommends portfolio bidding and shared budgets when multiple campaigns share the same objective, precisely because aggregating signal across campaigns accelerates learning more than any structural refinement can.^[5][13]

The table below maps the most common split rationales to the recommended 2026 approach:

Split rationale	2026 recommendation	Reasoning
Different match types (exact vs. phrase vs. broad)	Consolidate into one campaign; use themed ad groups with mixed match types	Smart Bidding evaluates match type at auction time; splitting reduces data density without improving control[2][3]
Different devices (mobile vs. desktop)	Consolidate; use device bid adjustments inside one campaign if data justifies them	Auction-time bidding already adjusts for device signal[6]
Different target CPA or ROAS	Keep separate campaigns	Bidding systems cannot simultaneously optimize for two different targets in one campaign[3][4]
Different budgets that must not cross-subsidize	Keep separate campaigns	Budget isolation requires separate campaigns; a shared budget removes this control[2][13]
Different conversion goals (leads vs. purchases)	Keep separate campaigns	Mixing conversion types confuses the optimization signal[4][14]
Different geographies with different CPA benchmarks	Keep separate campaigns; use geo bid adjustments for minor differences	Material CPA differences by market require independent budget and bid control[2][6]
Different ad messaging only (A/B creative test)	Use ad variations or RSA asset testing within one ad group	Campaigns exist to control objectives and budgets, not to A/B test headlines[1][3]
Brand vs. non-brand	Keep separate campaigns	Different conversion rates, CPCs, and budget priorities require independent control[2][3]

5. Organizing by Intent, Product, and Geography

The three most durable axes for campaign organization in 2026 are intent (where in the purchase funnel the query originates), product or service line (what the user is looking for), and geography (where the user is located and whether that changes economics or availability).^[2][3] These axes matter not because they are traditional but because each one maps to a real business control point: intent determines conversion type, product determines bidding economics, and geography determines budget allocation and regulatory constraints.

Organizing by intent

Brand traffic converts at materially different rates and CPCs than non-brand traffic, and upper-funnel research queries need different optimization goals than bottom-funnel purchase queries. Separating these into distinct campaigns lets each campaign optimize for the right signal without the algorithm averaging across fundamentally different user behaviors.^[2][3] A practical intent-based hierarchy for a Search account looks like this: brand search → non-brand bottom-funnel → non-brand upper-funnel or informational. Each tier may use a different bidding strategy: Target Impression Share for brand defense, tCPA or tROAS for bottom-funnel, Maximize Clicks or a low tCPA for upper-funnel volume.^[3][4]

Organizing by product line

Separate product campaigns are justified when two products differ on margin, average order value, landing page, or target ROAS. When products share the same landing page, conversion rate, and bidding economics, they belong in the same campaign organized into themed ad groups by product sub-category.^[2][3]

Organizing by geography

Geographic campaign splits are warranted when a location needs its own budget cap, has a materially different CPA or ROAS, requires different language targeting, or involves different product availability or legal constraints.^[2][6] When the same ads, landing pages, and economics apply nationwide, a single campaign with location targeting at the national level is correct. A good rule of thumb: if you would not set a different budget or bid target for that geography, do not create a separate campaign for it.

6. Campaign Types and How They Fit Together

In 2026, a full-funnel Google Ads account typically deploys four campaign types: Search, Performance Max, Demand Gen, and YouTube. Each type occupies a distinct role in the funnel and has different structural requirements. The most important architectural principle is that campaign types should complement, not cannibalize each other, and that conversion goals must be consistent across the account so that budget allocation and Smart Bidding signals reinforce the same business outcome.^[4][14]

Campaign type	Primary role	Structural best practice	Key 2026 note
Search	Capture high-intent, active demand	Themed ad groups; 3–7 groups per campaign[8]; tCPA or tROAS at campaign level	Use broad match under Smart Bidding instead of creating match-type campaign silos[2][3]
Performance Max	Full-funnel automation across all Google inventory	One PMax campaign per product line or objective; separate from Search to preserve Search priority	PMax takes priority over Search in the same account unless Search uses exact match; structure Search alongside PMax, not instead of it[4]
Demand Gen	Mid-to-upper funnel; awareness and consideration on YouTube, Discover, Gmail	Consolidated campaign structure; Google warns against creating too many ad groups[15]	Demand Gen received significant product updates in February 2026 and September 2026[16][17]; review asset requirements at launch
YouTube (Video)	Brand building and video-led consideration	Separate from Demand Gen when video KPIs (view rate, CPV) need independent budget and reporting	YouTube asset creation tools were updated in 2026[18]; use in-platform creative guidance before finalizing video assets

One structural tension to manage explicitly is the relationship between Performance Max and Search. PMax can serve on Search inventory and will do so for queries that Search campaigns do not cover with exact match. If a Search campaign and a PMax campaign both target the same query, PMax generally wins unless the Search campaign has an exact-match keyword for that query. The practical implication: run branded Search campaigns with exact-match brand keywords alongside any PMax campaign to retain control over brand query costs and messaging.^[4]

7. Ad Group Structure

The ad group is the organizational unit where keywords, ads, and landing pages converge into a coherent user experience. In 2026, the governing principle is themed ad groups: group keywords that share the same search intent, the same ad messaging, and the same landing page into one ad group, rather than creating one ad group per keyword (the SKAG model) or splitting ad groups by match type.^[1][2][3]

Google’s updated account structure guidance explicitly recommends moving away from single-keyword ad groups and toward broader themed groupings, noting that the AI systems that serve and optimize ads perform better with more consolidated signal.^[1][2] A practical target is 3 to 7 themed ad groups per Search campaign^[8], though tightly focused campaigns may operate well with 1 to 3.^[10] Each ad group should contain:

• A coherent keyword theme with 5–20 closely related keywords across relevant match types.
• At least 3 Responsive Search Ads with distinct headline and description combinations to give the system creative variety.^[12]
• A landing page that directly fulfills the intent implied by the keyword theme.

Ad group granularity is still appropriate when two keyword groups would require materially different ad copy or different landing pages. In those cases, separate ad groups preserve relevance without requiring a full campaign split. The test is simple: if the same RSA and the same landing page are the correct response to all keywords in the group, they belong in one ad group.^[1][3]

Within ad groups, keyword management should focus on removing duplicate and non-serving keywords regularly, as these fragment match coverage without adding query reach.^[1][3]

8. Naming Conventions and Labels

A naming convention is not an administrative preference—it is a governance mechanism that makes accounts auditable, budgets traceable, and optimizations reproducible across teams and over time.^[2][3] A campaign name should allow any senior marketer to understand the campaign’s network, objective, geography, product, and bidding strategy without opening the campaign. Labels carry the cross-cutting metadata that would make names unwieldy.^[2][3]

Recommended naming format

The most practical format for US accounts in 2026 follows this structure:

[Network] | [Objective] | [Geography] | [Product/Service] | [Theme/Audience] | [Bid Strategy]

Examples:

• Search | Leads | US-TX | HVAC-Repair | Brand | tCPA-$65
• Search | Revenue | US-National | Treadmills | NonBrand-Bottom | tROAS-500
• PMax | Revenue | US-National | AllProducts | Prospecting | tROAS-400
• DemandGen | Awareness | US-National | SaaS-PMTool | Lookalike | MaxConversions

Keep the format consistent across every campaign in the account. Where teams manage multiple clients, prefix with an account identifier so campaigns are identifiable in manager-account reporting views.^[2]

Ad group naming

Ad group names should identify the keyword theme clearly enough that the correct keywords and landing page are implied. A simple format works well: [Product/Service] – [Intent Theme], for example “HVAC-Repair – Emergency” or “Treadmills – Commercial.”

Labels: the governance layer

Labels are best used for attributes that cut across multiple campaigns and do not belong in the campaign name:^[2][3]

• Promotion status: “Q4-Promo-2026,” “BlackFriday-2026,” “SpringSale-2026”
• Experiment status: “A/B-Test-Active,” “Control,” “Challenger”
• Funnel stage: “Top-Funnel,” “Mid-Funnel,” “Bottom-Funnel”
• Account owner or team: “Team-Search,” “Team-PMax”
• Review flag: “Pending-Restructure,” “Low-Volume-Monitor”

Labels enable filtered views and bulk reporting without changing campaign names. They are especially valuable during restructures, when campaigns in transition need to be tracked separately from stable campaigns without renaming them mid-flight.

9. Conversion Data Density

Conversion data density—the volume of conversion events available to a campaign’s bidding algorithm within a defined time window—is the single most important structural variable in a Smart Bidding account. Without sufficient density, the algorithm cannot calibrate to a target, learning phases extend, and performance is volatile.^[6][7]

The practical thresholds, based on the most conservative published figures across Google’s own guidance and third-party sources, are:^[8][9]

• 30 conversions per 30 days per campaign is the recommended minimum for a campaign to optimize efficiently under tCPA or tROAS.
• 50+ conversions per 30 days enables the fastest learning; below 30 materially extends the learning period.
• ~50 conversion events or 3 conversion cycles are needed for full bid-strategy calibration after a structural or target change.^[7]

When a campaign cannot reach 30 conversions per month on its primary conversion action, the correct structural responses are, in order of preference:^[3][5]

1. Consolidate campaigns that share the same objective so their conversion signal is pooled.
2. Use portfolio bid strategies to aggregate signal across multiple campaigns pursuing the same goal.
3. Add a higher-volume micro-conversion (such as a form start, phone call initiation, or add-to-cart) as a secondary conversion to supplement primary conversion volume—but only if the micro-conversion correlates strongly with the primary goal.
4. Switch to Maximize Conversions without a tCPA target temporarily while volume builds.

What not to do: do not lower a tCPA target arbitrarily to “encourage” more conversions. A tCPA that is set below the genuine cost of acquiring a conversion will suppress impressions and reduce volume further, compounding the density problem.^[6][7]

10. Account Hygiene and Maintenance

Account hygiene is the ongoing discipline of removing structural debt—redundant keywords, non-serving ads, legacy campaigns, and obsolete segmentation—that accumulates as accounts grow reactively. In 2026, Google explicitly includes duplicate and non-serving keyword cleanup as part of its recommended account structure best practices.^[1][2] An account with good hygiene is not just cleaner to manage; it generates higher-quality signals for Smart Bidding because the system is not distributing budget and data across redundant or conflicting elements.^[3]

A practical maintenance cadence for a US Search account:

Frequency	Task	What to look for
Weekly	Search term report review	Irrelevant queries consuming budget; missing negative keywords; new query themes warranting a keyword or ad group addition
Weekly	Learning status check	Campaigns showing “Learning” status for more than 14 days[6]; identify the cause (recent structural change, low conversion volume) and address it
Monthly	Conversion volume audit	Campaigns below 30 conversions/month[8]; candidates for consolidation or portfolio enrollment
Monthly	Duplicate keyword cleanup	Same keyword appearing in multiple ad groups or campaigns at overlapping match types; remove the lower-priority instance[1]
Monthly	Non-serving ad and keyword audit	Ads with 0 impressions in 30 days; keywords with 0 impressions and no Quality Score; pause or remove unless seasonal
Quarterly	Campaign objective alignment review	Campaigns whose business purpose, budget, or conversion goal has changed; update bidding strategy, naming, and labels accordingly
Quarterly	Legacy campaign audit	Campaigns that are spending but no longer mapped to a current KPI; pause or restructure rather than leaving them active as signal noise[3][13]
Before any restructure	Baseline snapshot	Download 90-day performance data at campaign, ad group, keyword, and asset level before making structural changes; this is the control data for post-restructure analysis

When initiating a restructure, Google’s guidance is to start in a low-risk subset of the account—one campaign or one product line—rather than changing the entire account simultaneously.^[3][5] Each structural change that affects bidding (merging campaigns, changing conversion actions, switching bid strategies) resets the learning phase, so changes should be batched where possible and separated by at least one conversion cycle to allow the algorithm to stabilize before the next change is evaluated.^[7]

11. Common Mistakes to Avoid

The most damaging account structure mistakes in 2026 are those that reduce conversion data density, create conflicting optimization signals, or trigger learning phase resets unnecessarily. Each of the mistakes below has a direct mechanism that degrades performance in a Smart Bidding account.^[1][2][3]

Mistake 1: Splitting by match type or device for bid control

Creating separate campaigns for exact match, phrase match, and broad match keywords—or for mobile, desktop, and tablet—was standard practice before Smart Bidding. In 2026, it is counterproductive. Auction-time bidding already handles match-type and device signals; splitting campaigns for these reasons only fragments conversion data into sub-threshold buckets without adding control.^[2][3][6]

Mistake 2: Letting campaigns live below 30 conversions per month without consolidating

A common audit finding is a large number of campaigns each generating 5–15 conversions per month, each set to tCPA, and each permanently in “Learning” status. The correct response is consolidation—not patience. Waiting for small campaigns to “grow into” Smart Bidding rarely works because the low budget and low keyword coverage that caused the low volume are structural problems, not temporary ones.^[8][9]

Mistake 3: Changing targets and structure simultaneously

Every significant structural change—merging campaigns, switching bid strategies, adding or removing conversion actions—resets the learning phase. Making multiple simultaneous changes compounds the disruption and makes it impossible to attribute performance changes to a specific action. Google’s guidance is explicit: make targeted changes and wait at least one conversion cycle before the next change.^[7]

Mistake 4: Mixing conversion goals within one campaign

Running a campaign that optimizes for both phone calls and form submissions—each with materially different values and funnel positions—produces a blended conversion signal that the algorithm cannot correctly weight. Each campaign should have one primary conversion action that matches its optimization goal.^[4][14]

Mistake 5: Using SKAGs to control ad relevance

Single-keyword ad groups were originally built to maximize Quality Score by ensuring perfect keyword-to-ad relevance. In 2026, RSAs use machine learning to match headlines to queries dynamically, and Google’s system is better at relevance matching than manual SKAG structures. SKAGs fragment signal, complicate management, and are explicitly discouraged in Google’s current guidance.^[1][2]

Mistake 6: Ignoring the interaction between Performance Max and Search

Running PMax alongside Search campaigns without brand exact-match keywords in Search allows PMax to capture branded queries at a higher CPC. Without a brand exclusion list in PMax and exact-match brand terms in Search, the account is paying Performance Max rates for traffic it could capture through the brand Search campaign at a significantly lower CPC.^[4]

Mistake 7: Restructuring an entire account at once

A full account restructure applied simultaneously across all campaigns creates simultaneous learning phase resets, making it impossible to maintain delivery and nearly impossible to diagnose which change caused which outcome. Always start restructures in one campaign or product line, stabilize, then expand.^[3][5]

12. What Changed Recently (Last 30 Days)

The dominant theme in Google Ads account structure guidance through September and October 2026 is consolidation as an AI alignment strategy—not merely a tidiness preference. Google has accelerated its push toward fewer, more intentional campaigns, broader keyword theming, and structural decisions driven by machine-learning efficiency rather than manual bid control. The following subsections cover the most significant shifts that have materialized in the 30 days preceding this article’s publication date of October 2026.^{[1][2][13][17][19][20][21]}

Stronger Emphasis on Themed Ad Groups Over SKAGs

Google’s updated “ABCs of Account Structure” guidance, reflected across its Accelerate resources and Ads Success Guide, now frames the move away from single-keyword ad groups (SKAGs) as an explicit AI alignment requirement, not just a structural preference.^[1][2] The updated language recommends consolidating keywords into themed ad groups, allowing broad match to surface relevant query variants, and letting Smart Bidding evaluate auction-time signals rather than relying on hyper-granular match-type splits to approximate bid control. Removing device-level campaign segmentation is also now explicitly recommended, as automated bidding adjusts for device at auction time without requiring separate campaign containers.^[2]

The practical implication is that accounts still running SKAG structures—often inherited from 2018–2022 best practices—should be scheduled for consolidation. Third-party guidance published in August 2026 recommends 3–7 themed ad groups per Search campaign as a workable target range,^[8] though some simpler account types operate effectively with 1–3 ad groups per campaign.^[10]

Demand Gen Consolidation Guidance Tightened

Google’s September 2026 Demand Gen Drop and associated performance guide now include an explicit warning against creating too many ad groups within Demand Gen campaigns.^[15][17] The updated guidance frames a “consolidated campaign structure” as the primary lever for optimal learning, recommending that advertisers avoid fragmenting Demand Gen audiences across multiple small ad groups when those audiences share the same creative strategy and conversion goal. This is a meaningful tightening from earlier Demand Gen guidance, which was less prescriptive about ad group count.^[15][17]

For US advertisers running Demand Gen alongside Search, the implication is to review any Demand Gen campaign that was built to mirror a granular Search ad group structure—those campaigns should be consolidated so each Demand Gen campaign has sufficient audience scale to exit the learning phase within the standard 7–14 day window.^[6]

New Budget Benchmarking and Forecast Tools

In late September and early October 2026, Google rolled out a spend benchmarking report and an enhanced budget change forecast tool within the Google Ads interface.^[20][21] The benchmarking report allows advertisers to compare their spend levels and budget utilization against anonymized peer accounts in the same industry vertical and geography. The budget change forecast tool now shows a projected conversion and cost curve when a budget change is proposed, updated in near real time.^[20]

From a structural standpoint, these tools have a direct implication: Google is surfacing account-level and campaign-level data that makes it easier to identify campaigns that are budget-constrained and should be consolidated with related campaigns sharing a portfolio budget, versus campaigns that are simply underperforming and should be restructured or paused. Senior account managers should integrate these forecast outputs into monthly structure review cadences rather than treating them as bid-only recommendations.^[20][21][22]

AI Max and Language Reporting Features

Google launched AI Max for Search campaigns in 2026, introducing expanded query matching and asset customization features that operate at the campaign level.^[19] Alongside this, Google added language-level reporting that shows which languages queries are being served in under broad match and AI Max expansion—a transparency feature that is particularly relevant for US advertisers targeting English-primary markets but inadvertently capturing Spanish-language queries.^[19]

The structural implication is significant: if AI Max is enabled on a campaign, that campaign’s ad groups may receive queries well beyond the literal keyword set, which makes tight thematic ad group organization even more important. An ad group whose keyword theme is poorly defined will produce less relevant asset combinations when AI Max assembles ad copy. Advertisers should audit AI Max-enabled campaigns for ad group theme clarity before expanding AI Max to additional campaigns.^[1][19]

Outside the US, language reporting features under AI Max may surface differently depending on regional rollout status; Google has indicated phased availability for some AI Max components in non-English-primary markets.

Structural Recommendations Now Surface in the Recommendations Tab

Google has expanded the Recommendations tab to include budget comparison and structural signals derived from the new benchmarking data.^[21][22] Whereas the Recommendations tab historically surfaced bid and keyword suggestions, senior account managers are now seeing prompts related to budget reallocation, campaign consolidation opportunities, and ad group count reduction—signals that directly reflect the structural guidance described throughout this article.

The important caveat is that Google’s recommendations are optimization signals, not mandates. Accepting a consolidation recommendation without first verifying that the affected campaigns share the same conversion goal, tCPA/tROAS target, and geographic scope can introduce the same multi-variable learning-phase disruption described in Section 11. Treat each structural recommendation as a hypothesis to validate against your account’s specific business logic before applying it.^[2][3][7]

Summary: The October 2026 Structural Posture

The net direction of every change in the last 30 days is the same: build fewer, larger, better-themed structural units and let Google’s automation handle the auction-level decisions that account structure used to approximate manually.^{[1][2][13][17][19]} The accounts best positioned to benefit are those that have already moved away from SKAG structures, device-segmented campaigns, and match-type silos—and that use consistent conversion goals and tCPA/tROAS targets within each campaign. For accounts that have not yet made those moves, the October 2026 update cycle, with its new benchmarking tools and expanded Recommendations signals, provides both the diagnostic data and the directional guidance to begin consolidation systematically.^[20][21][22]

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References

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