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SUBMIT YOUR IDEANot sure if it's an issue of semantics or not, but not sure that I agree with the output provided as a solution. I can see there being two interpretations of the sentence: "The denominator in the calculation are all of the accounts open 24 months prior to the start of the month."
The provided solution only counts records that were open at the beginning of the month, but per the sentence quotes above it seems the metric should include any account that was open at any point in the two year window leading up to the month's beginning. Again, probably just an interpretive issue that doesn't really affect the underlying challenge to resolve the macro itself.