Understanding ad spend, conversions and CPA
Spend is what Google Ads charged, conversions are the actions Google Ads counted, and CPA is spend divided by conversions.
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Google Ads reports these metrics as Google Ads calculates them.
- Spend: the cost of clicks and impressions in the period, in your account currency.
- Conversions: actions counted by the conversion goals configured in Google Ads.
- CPA (cost per conversion): spend divided by conversions. It is empty when there are no conversions.
- ROAS: conversion value divided by spend, only when your conversion actions have values.
Conversions can be attributed days after the click, so recent CPA often improves as late conversions arrive.
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