// GTM
Marketing Waterfall
SiriusDecisions' funnel model: Inquiry → MQL → SAL → SQL → Opp → Closed. Conversion at each gate.
In depth
The waterfall is the shared vocabulary marketing and sales use to argue about pipeline. Modern account-based versions (Demand Unit Waterfall) collapse it around accounts instead of leads.
Related terms
MQL
Marketing Qualified Lead, an inbound lead that has met a fit + intent threshold and is ready for SDR outreach.
SQL
Sales Qualified Lead, an MQL that an SDR has contacted, qualified and accepted for AE handoff.
SAL
Sales Accepted Lead, the AE has confirmed the SQL meets the ICP and is worth working.
Funnel
The visual model of prospects narrowing from awareness → interest → consideration → intent → purchase.