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In layman's terms, a sale is complete or "closed" when the customer has signed an agreement or there has been an exchange of money.
However, for a sale to close..or be complete, it usually requires for certain factors to be applied even before the meeting actually takes place. If your sales rep walk into a meeting without full confidence, without full knowledge of what he is selling..then the sale is already lost. Sometimes, the way the sales rep calls for a meeting, or the way he walks into the meeting, shakes hands and does his "elevator pitch"..can all determine whether you will have a complete sale or not.
On a more technical note; a sale (or sales cycle) can also be considered "complete" when not only has your customer agreed and paid for the product or service...but the client has also referred you to someone else.