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  • August 2000 (Revised February 2001)
  • Background Note
  • HBS Case Collection

Revenue Recognition

By: Paul M. Healy
  • Format:Print
  • | Language:English
  • | Pages:6
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Abstract

This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2) Products/services are provided over multiple years; 3) Credit-worthiness of the customer is questionable; and 4) Money-back guarantees are offered.

Keywords

Business Earnings; Revenue Recognition; Decision Making; Financial Statements

Citation

Healy, Paul M. "Revenue Recognition." Harvard Business School Background Note 101-017, August 2000. (Revised February 2001.)
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About The Author

Paul M. Healy

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More from the Author

    • February 2024
    • Faculty Research

    Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup

    By: Jung Koo Kang and Paul M. Healy
    • December 2023
    • Faculty Research

    The Valuation Multiple Detective

    By: Jonas Heese, Paul M. Healy and Pietro Bonetti
    • December 2023 (Revised August 2024)
    • Faculty Research

    Monsters in the Machine? Tackling the Challenge of Responsible AI

    By: Paul M. Healy and Debora L. Spar
More from the Author
  • Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup By: Jung Koo Kang and Paul M. Healy
  • The Valuation Multiple Detective By: Jonas Heese, Paul M. Healy and Pietro Bonetti
  • Monsters in the Machine? Tackling the Challenge of Responsible AI By: Paul M. Healy and Debora L. Spar
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