Two records. Two reporting windows.
Switch between the actual inbound call log and Google Ads reporting. Open the original images to inspect the source directly. The timeline shows why these reporting periods cannot be treated as identical.
The measurement windows differ. These sources cannot be divided against each other to produce an attributable cost per lead.
Look at the actual record.

Recorded by the call log from January 1 through February 16, 2026. The log does not identify which calls were attributable to this Google Ads spend or resulted in a booked job.

What is documented.
44 inbound calls
Recorded in the call log from January 1 through February 16, 2026.
CA$470.95 in spend
Recorded in the Google Ads report for January 14 through February 14, 2026.
4,561 impressions
Recorded in the Google Ads report for the advertising reporting period.
Separate records
Two sources, different date ranges. They cannot be combined to claim a cost per lead without additional attribution.
What the records cannot prove.
Because the call log and advertising report cover different periods, the 44 recorded inbound calls cannot all be attributed to the ad spend shown. A call also does not establish a confirmed booking, completed job or amount of revenue.
These figures do not support an ROI or return on ad spend calculation by themselves. They should not be presented as a guarantee or forecast for another business.
The objective is a truthful foundation for the next business decision, not an inflated marketing headline.
How we approach measurement ↗