Start by defining what counts as a conversion—lead form submission, phone call, sale, whatever drives revenue for your business. Then map every customer touchpoint: organic search, paid ads, email, social, direct traffic, referrals. You need complete visibility before you can attribute value. Choose your attribution method based on your sales cycle and data maturity. First-touch credits the initial interaction, useful for top-of-funnel awareness campaigns. Last-touch credits the final click, common in e-commerce but ignores everything that built trust earlier. Linear spreads credit equally across all touchpoints. Time-decay gives more weight to recent interactions. Position-based (U-shaped) credits first and last touches at 40% each, middle touches get the remaining 20%. Algorithmic or data-driven attribution uses machine learning to assign credit based on actual conversion patterns, but you need substantial data volume—typically thousands of conversions monthly—to make it reliable. Most businesses under $5M annual revenue stick with simpler rule-based models. Implement tracking infrastructure: UTM parameters on every external link, Google Analytics 4 with properly configured conversion events, CRM integration to connect online behavior to closed deals, and call tracking if phone leads matter. Server-side tracking via Google Tag Manager helps maintain accuracy as browser-based tracking degrades. The hard part is connecting online touches to offline revenue. At Ottawa SEO, we push clients to log first-touch source in their CRM, even manually at first. A spreadsheet mapping deal close dates back to GA4 session data beats perfect attribution theory with no data. Test your model quarterly against a holdout group or by comparing attributed revenue to actual revenue. If your model says Google Ads drove $40K but you only spent $15K with a 2x target ROAS, something's broken. Attribution models lie confidently—validate them against cash flow, not just platform dashboards. Adjust weightings when the model diverges from reality by more than 15-20%.