STEP 1: When I encounter this table, I start reading and scanning down columns and across rows. In terms of specific observations, I might start by noticing that the majority of accounts are in Tiers B and C, while Tiers A and A+—though they don’t make up a huge number (or percentage) of accounts—do make up a meaningful amount of revenue. In terms of questions, I wonder if the tiers are in order: I would think A+ belongs above A and am confused that they don’t appear that way in the table (perhaps due to alphabetical sorting?).
This is a really nice practical exercise if you want to learn how to apply the right visuals to tell your story.