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Definition of incremental revenue
the revenue resulting from an additional contemplated sale
when the incremental revenue from the sale of reworked defective units is greater than
a process that compares, to the extent possible
revenue recognized on a nonexistent sale or service transaction.
a process of evaluating changes that
A budget that takes the previous year as a base and adds (or deducts) a percentage to arrive at
Difference between the firm's cash flows with and without a project.
the cost of producing or selling an additional
The difference in costs between alternative actions.
Costs and benefits that would occur if a particular course of action were
IRR on the incremental investment from choosing a large project
the cost that is incurred for each
Bond issued by local government agencies on behalf of corporations.
Refers to all federal tax laws as a group.
A federal agency empowered by Congress to interpret and enforce tax-related laws.
The amount sold after customers’ returns, sales discounts, and other allowances are taken away from
revenue recognized for a confirmed sale or service transaction in a period
Realizable Revenue A revenue transaction where assets received in exchange for goods and
services are readily convertible into known amounts of cash or claims to cash.
A revenue transaction where goods and services are exchanged for cash or
Income earned from the sale of goods and services.
Amounts earned by the company from the sale of merchandise or services; often used interchangeably with the term sales.
An inflow of cash, accounts receivable, or barter from a customer in exchange
A bond issued by a municipality to finance either a project or an enterprise where the issuer
a responsibility center for which a manager is accountable only for the generation of revenues and has no control over setting selling prices, or budgeting or incurring costs
Operating expenses that vary in proportion to
A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
The act of recording revenue in the financial statements. revenue should
Sales Revenue Revenue recognized from the sales of products as opposed to the provision of
revenue recognized from the provision of services as opposed to the sale of
Total sales and other revenue for the period shown. Known as "turnover" in the UK.
Money that has been paid by customers for work yet to be done or goods yet to be provided.
A payment from a customer that cannot yet be recognized as earned
The margin that results when variable production costs are subtracted
Advertising designed to elicit sales to customers who can be
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