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Definition of Service Revenue
revenue recognized from the provision of services as opposed to the sale of
A federal agency empowered by Congress to interpret and enforce tax-related laws.
Movement of cash from different lockbox locations into a single concentration
Interest payment plus repayments of principal to creditors, that is, retirement of debt.
An analysis wherein the alternatives under consideration will provide the firm
Earnings before interest and income taxes plus one-third rental charges, divided
Also called rental lease. Lease in which the lessor promises to maintain and insure the
Bond issued by local government agencies on behalf of corporations.
Organizations that furnish investment and other types of information, such as
Include such things as freight, insurance, passenger services, and travel.
A bond issued by a municipality to finance either a project or an enterprise where the issuer
A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
services that assist firms in making short-term investments.
Total sales and other revenue for the period shown. Known as "turnover" in the UK.
The amount sold after customers’ returns, sales discounts, and other allowances are taken away from
See sales mix.
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.
Money that has been paid by customers for work yet to be done or goods yet to be provided.
Operating expenses that vary in proportion to
grade (of product or service)
the addition or removal of product
the revenue resulting from an additional contemplated sale
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
an individual or firm engaged in a high or moderate degree of conversion that results in service output
an organizational unit that provides one or more specific functional tasks for other internal units
the actual time consumed performing the functions
An inflow of cash, accounts receivable, or barter from a customer in exchange
A payment from a customer that cannot yet be recognized as earned
Internal Revenue Code
Refers to all federal tax laws as a group.
McNamara-O'Hara Service Contract Act of 1965
A federal Act requiring federal contractors to pay those employees working on a federal contract at
Uniformed Services Employment and Reemployment Rights Act of 1994
A federal act that minimizes the impact on people serving in the Armed Forces
revenue recognized on a nonexistent sale or service transaction.
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
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
Index Portfolio Rebalancing Service (IPRS)
Index Portfolio Rebalancing service (IPRS) is a comprehensive investment service that can help increase potential returns while reducing volatility. Several portfolios are available, each with its own strategic balance of Index Funds. IPRS maintains your personal asset allocation by monitoring and rebalancing your portfolio semi-annually.
Production payment financing
A method of nonrecourse asset-based financing in which a specified
The difference between the price at which goods or services are sold and the cost of sales.
Amounts earned by the company from the sale of merchandise or services; often used interchangeably with the term revenue.
gross margin, or gross profit
This first-line measure of profit
a listing of service departments in an order that begins with the one providing the most service
an asset used to generate revenues or cost savings
a service department cost allocation approach
a process of service department cost allocation
Net realizeable value
The expected revenue to be gained from the sale of an item or
Federal Employer Identification Number
A unique identification number issued
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