1) The document discusses attribution modeling and how to assign credit for conversions and sales across different marketing channels. It outlines four phases of attribution from no tracking to complex multi-channel attribution. 2) Custom attribution programs are discussed as the most advanced approach, with a case study provided of a company that increased sales and ROI by developing a custom model. 3) The document concludes that while attribution may seem like "bullshit", developing the right attribution strategy is important for optimizing marketing spend across channels based on their true contributions.