Revenue from the sale of products and services. Sales revenue Sales revenue represents

Revenue from the sale of products

cash received as payment for goods sold and services per month, quarter, year, including funds received from the sale of finished products and semi-finished products own production, works and services, purchased products.

The concept of revenue from the sale of products (works, services)

As you know, the sale of products (works, services) (hereinafter referred to as products) and the receipt of funds for it to the accounts, cash desk of the enterprise ends the last stage of the circulation of the enterprise's funds, in which the commodity value is again converted into monetary value. These cash, received by the enterprise for the shipped products, and are called sales proceeds.

It is formed as a result of the activity of the enterprise in three main areas:

Main;

Investment;

Financial.

Revenue from core activities is in the form of revenue from the sale of products (work performed, services rendered).

Revenue from investment activity expressed as financial result from sale non-current assets, sale of securities.

Revenue from financial activities includes the result from the placement of bonds and shares of the enterprise among investors.

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1. Revenue from the sale of products, its composition, structure, formation factors and calculation methods. Methods of accounting for sales proceeds for tax purposes.

The cost of manufactured products (work performed, services rendered) is expressed by the price of the goods sold.

The proceeds from the sale of products (works, services) are the funds received by the enterprise for the products shipped to the buyer.

Timely receipt of revenue is a very important point in the economic activity of the enterprise. Firstly, the proceeds from the sale of products is the main regular source for the enterprise in terms of its share among all possible receipts of funds. Secondly, the process of circulation of enterprise funds ends

sales of products and receipt of revenue, which means the restoration of funds spent on production and the creation necessary conditions to restart the next circuit.

The stability of the financial position of the enterprise, the state of its turnover of funds, the amount of profit, the timeliness of settlements with the budget depend on the receipt of proceeds. off-budget funds, bank, suppliers, workers and employees of the enterprise. Untimely receipt of revenue leads to delays in settlements, fines and sanctions, which ultimately means not only the loss of profits of the supplier enterprise, but also interruptions in work and production stoppages at related enterprises.

The proceeds received on the settlement account of the enterprise are immediately used to pay the bills of suppliers of raw materials, materials, components, semi-finished products, spare parts, fuel, and energy. From the proceeds, taxes are deducted to the budget, deductions to off-budget funds, wages are paid in deadlines, depreciation of fixed production assets is compensated, expenses provided for by the financial plan and not included in the cost of production are financed. The proceeds from the sale of products, despite external signs (monetary form, receipt of funds for shipped products, work performed, services rendered, regularity of receipt, source of various payments of the enterprise), is not income in the full sense of the word, since it is primarily necessary to reimburse expenses incurred, pay salaries. The rest of the proceeds will take the form of the net income of the enterprise, i.e. profit.

Directions of revenue distribution are shown in the diagram (Fig. 1).

Revenue from product sales

(works, services)

Rice. 1. Distribution and use of proceeds from the sale of products (works, services).

The following factors influence the amount of proceeds from the sale of products (works, services):

In the sphere of production - the volume of production, product quality, its range, the rhythm of production, etc.;

In the sphere of circulation - the rhythm of shipment, timely

registration of transport and settlement documents, terms of document circulation, compliance with the terms of the contract, optimal forms of payment, price level;

Not dependent on the activities of the enterprise - violations of contracts by suppliers of material and technical resources, shortcomings in the operation of transport, late payment for products due to lack of funds from the buyer.

Depending on the goals of planning, the proceeds from the sale of products can be planned for the coming year, for the quarter, and promptly. Annual planning of revenues, as well as expenses for products sold, is currently difficult due to unstable economic conditions. Quarterly revenue planning is possible and necessary to determine the profit, operational - in order to control the flow of actual revenue to the company's current account.

The total amount of proceeds from the sale of products for the coming period (year, quarter) includes: proceeds from the sale of marketable products and semi-finished products of own production; proceeds from the performance of work and the provision of services of an industrial and non-industrial nature.

Revenue from product sales is calculated on the basis of the volume of products sold to the side, based on current prices without value added tax, excises, trade and sales discounts (for exported products - without export tariffs).

Value added tax and excises, although included in the price of the goods, do not belong to the enterprise and, as indirect taxes, go to the budget. Trade and marketing discounts are also not the income of the manufacturer, they come to intermediary organizations that sell its products. Export tariffs are paid by enterprises exporting food, mineral raw materials and fuel, ferrous and non-ferrous metals, leather and textile raw materials, aircraft, weapons and other products. Export tariffs go to the budget, and therefore are not taken into account when determining revenue.

The amount of proceeds from work performed and services rendered depends on the scope of work and services and the corresponding rates and tariffs for each area of work and services.

Cash receipts associated with the disposal of fixed assets, tangible current and intangible assets, the sale value of currency values, valuable papers not included in sales revenue. The results of such operations are treated as income or losses and are taken into account when determining the total (balance sheet) profit. Cash receipts from these operations can be planned promptly, for example, when compiling a payment calendar.

In modern economic conditions, enterprises independently choose the method of accounting for revenue from sales of products (performance of work, provision of services) based on the conditions of management and concluded contracts: as payment for products received on the current account or cash desk of the enterprise, or upon shipment of goods and presentation of settlement documents buyer (customer). The second method of accounting for revenue - for the shipment of products, the performance of work, the provision of services and the presentation of settlement documents - is not traditional for Russian enterprises. With the deepening crisis of non-payments, it is practically not used, with the exception of some joint ventures. Recommendations to use this method are connected with the transition of Russia to international standards accounting and statistics, but specific economic conditions do not yet allow enterprises to focus on international experience. The supplier enterprise does take risks by shipping products or performing work, since the probability of not receiving payment on time is very high.

Despite the fact that almost all enterprises in Russia take into account the revenue from the receipt of money to the settlement account (cash) of the enterprise, revenue planning must be considered in relation to both methods.

Revenue from the sale of products (works, services) is planned for the volume of products sold in the same way as the costs of products sold:

in rp \u003d O1 + TP-O2,

where B rp - the planned amount of proceeds from the sale of products;

О 1 - unsold balances of finished products at the beginning of the planning period;

TP - commercial products intended for release in the planned period;

O 2 - the remains are not products sold at the end of the planning period.

All components of the calculation of proceeds from the sale of products are expressed in selling prices: balances at the beginning of the year - in the current prices of the period preceding the planned one; marketable products and the remains of unsold products - in the prices of the planned period.

The basis for determining the cost of commodity output in current selling prices is the volume of the production program, which is compiled on the basis of government orders received by the enterprise, concluded business contracts for the supply of products and consumer applications.

The balances of unsold products at the beginning of the planning period are not taken into account at the enterprise in current prices, in addition, at the time of planning, accurate data on these balances may not be available. Therefore, the expected value of the balances of unsold products is taken into account in the same way as when planning the costs of sold products, and the value of the balances in sales prices is determined using the conversion factor. It is equal to the quotient of dividing the volume of production in the prices of the period preceding the planned one by the production cost of production of the same period.

When planning revenue from the shipment of unsold products, it is only finished products in the company's warehouse. Shipped products are considered sold, and therefore paid for in the near future. In practice, unfortunately, another situation is more likely - a long period of settlement or failure to receive payment from the buyer of the product. In case of non-receipt of payments from consumers, a risk fund is provided, or, in other words, a reserve for doubtful debts of the enterprise. Doubtful debt is the receivables of the enterprise, which is not repaid within the terms established by the contracts, but is secured by guarantees. It is possible to take this into account at the stage of revenue planning, therefore, enterprises that determine revenue by shipment have the right to form a reserve for doubtful debts. The source of the reserve is profit before its taxation.

Proceeds from the sale of goods (works, services) is the amount of money received on the account of the enterprise for the sold products. It is an economic category, as it expresses monetary relations between suppliers and consumers of goods, an important source of the formation of the enterprise's own financial resources.

Revenue is the main type of cash income of enterprises, one of the main indicators of its financial and economic activities.

Timely receipt of revenue is one of the main tasks of the enterprise in a market economy, as it determines its financial position. Untimely receipt of revenue leads to delays in the payment of wages to employees, the emergence of arrears in the payment of taxes and other obligatory payments, delays in settlements by suppliers, etc.

For tax purposes, proceeds from the sale of goods (works, services), both of own production and previously acquired, proceeds from the sale of property rights are recognized as income from sales.

Sales proceeds are determined on the basis of all receipts related to settlements for sold goods (works, services) or property rights, expressed in cash and (or) in kind, depending on the method (accruals, cash) of recognition of income and expenses chosen by the taxpayer.

Products sold are either shipped (accrual method) or paid (cash method) products.

In the Russian Federation, unlike developed countries, the second method was mainly used, since there were no developed stock and money markets, from which it would be possible to attract funds for insurance against non-payments. Currently, the choice of a method for determining the income and expenses of an enterprise is regulated by Ch. 25 of the Tax Code of the Russian Federation and is reflected in accounting policy enterprises. Sales revenue is formed as a result of:

Current (main) activity and acts in the form of revenue received from buyers, customers for products sold;

Investment activities through the sale of fixed assets and other non-current assets, received interest and dividends on securities;

Financial activities of enterprises related to the placement of bonds and shares of the enterprise among investors, the receipt of loans and credits provided to other organizations.

Revenue is determined based on the volume of work performed and the corresponding rates and tariffs in two ways.

1. The direct counting method, which is based on guaranteed demand and assumes that the entire volume of production falls on a pre-order package. The production plan and volume of production are linked in advance with consumer demand, the required assortment and output structure are known, and appropriate prices are set.

At present, these conditions are difficult to fulfill, and therefore the second method is used.

2. The calculation method is based on the adjustment of input and output balances of the volume of sales, allows you to determine the revenue as follows:

where B - revenue; O - unsold balances of finished products at the beginning of the planning period; T. - commercial products intended for release in the planned period; Ogk - balances of unsold finished products at the end of the planning period.

Revenue from the sale of products

cash received as payment for goods sold and services per month, quarter, year, including funds received from the sale of finished products and semi-finished products of own production, works and services, purchased products.

The concept of revenue from the sale of products (works, services)

As you know, the sale of products (works, services) (hereinafter referred to as products) and the receipt of funds for it to the accounts, cash desk of the enterprise ends the last stage of the circulation of the enterprise's funds, in which the commodity value is again converted into monetary value. These funds received by the enterprise for the shipped products are called sales proceeds.

It is formed as a result of the activity of the enterprise in three main areas:

Main;

Investment;

Financial.

Revenue from core activities is in the form of revenue from the sale of products (work performed, services rendered).

Revenue from investment activities is expressed as a financial result from the sale of non-current assets, the sale of securities.

Revenue from financial activities includes the result of the placement of bonds and shares of the enterprise among investors.

++++++++++++++++++++

1. Revenue from the sale of products, its composition, structure, formation factors and calculation methods. Methods of accounting for sales proceeds for tax purposes.

The cost of manufactured products (work performed, services rendered) is expressed by the price of the goods sold.

The proceeds from the sale of products (works, services) are the funds received by the enterprise for the products shipped to the buyer.

the sale of products and the receipt of proceeds, which means the restoration of the funds spent on production and the creation of the necessary conditions for the resumption of the next circuit.

The stability of the financial position of the enterprise, the state of its turnover of funds, the amount of profit, the timeliness of settlements with the budget, extra-budgetary funds, the bank, suppliers, workers and employees of the enterprise depend on the receipt of proceeds. Untimely receipt of revenue leads to delays in settlements, fines and sanctions, which ultimately means not only the loss of profits of the supplier enterprise, but also interruptions in work and production stoppages at related enterprises.

The proceeds received on the settlement account of the enterprise are immediately used to pay the bills of suppliers of raw materials, materials, components, semi-finished products, spare parts, fuel, and energy. From the proceeds, taxes are deducted to the budget, deductions to off-budget funds, wages are paid on time, depreciation of fixed production assets is reimbursed, expenses provided for by the financial plan and not included in the cost of production are financed. The proceeds from the sale of products, despite external signs (monetary form, receipt of funds for shipped products, work performed, services rendered, regularity of receipt, source of various payments of the enterprise), is not income in the full sense of the word, since it is primarily necessary to reimburse expenses incurred, pay salaries. The rest of the proceeds will take the form of the net income of the enterprise, i.e. profit.

Directions of revenue distribution are shown in the diagram (Fig. 1).

Revenue from product sales

(works, services)

Rice. 1. Distribution and use of proceeds from the sale of products (works, services).

The following factors influence the amount of proceeds from the sale of products (works, services):

In the sphere of production - the volume of production, product quality, its range, the rhythm of production, etc.;

In the sphere of circulation - the rhythm of shipment, timely

registration of transport and settlement documents, terms of document circulation, compliance with the terms of the contract, optimal forms of payment, price level;

The amount of proceeds from work performed and services rendered depends on the scope of work and services and the corresponding rates and tariffs for each area of work and services.

Cash receipts associated with the disposal of fixed assets, tangible current and intangible assets, the sale value of currency values, securities are not included in the proceeds from the sale of products. The results of such operations are treated as income or losses and are taken into account when determining the total (balance sheet) profit. Cash receipts from these operations can be planned promptly, for example, when compiling a payment calendar.

In modern economic conditions, enterprises independently choose the method of accounting for revenue from sales of products (performance of work, provision of services) based on the conditions of management and concluded contracts: as payment for products received on the current account or cash desk of the enterprise, or upon shipment of goods and presentation of settlement documents buyer (customer). The second method of accounting for revenue - for the shipment of products, the performance of work, the provision of services and the presentation of settlement documents - is not traditional for Russian enterprises. With the deepening crisis of non-payments, it is practically not used, with the exception of some joint ventures. Recommendations to use this method are associated with Russia's transition to international accounting and statistics standards, but specific economic conditions do not yet allow enterprises to focus on international experience. The supplier enterprise does take risks by shipping products or performing work, since the probability of not receiving payment on time is very high.

Revenue from the sale of products (works, services) is planned for the volume of products sold in the same way as the costs of products sold:

in rp \u003d O1 + TP-O2,

where B rp - the planned amount of proceeds from the sale of products;

О 1 - unsold balances of finished products at the beginning of the planning period;

TP - commercial products intended for release in the planned period;

About 2 - the remains of unsold products at the end of the planning period.

When planning revenue for the shipment of unsold products, only finished products are in the warehouse of the enterprise. Shipped products are considered sold, and therefore paid for in the near future. In practice, unfortunately, another situation is more likely - a long period of settlement or failure to receive payment from the buyer of the product. In case of non-receipt of payments from consumers, a risk fund is provided, or, in other words, a reserve for doubtful debts of the enterprise. Doubtful debt is the receivables of the enterprise, which is not repaid within the terms established by the contracts, but is secured by guarantees. It is possible to take this into account at the stage of revenue planning, therefore, enterprises that determine revenue by shipment have the right to form a reserve for doubtful debts. The source of the reserve is profit before its taxation.

One of the basic concepts used in economics and business is revenue. It is with this concept that the activities of most enterprises are associated. Depending on the proceeds received, an entrepreneur can assess the demand for a particular product or service, resolve issues related to the production and purchase of goods in his favor. It is believed that it is the size of the profit that determines the success of the enterprise.

Basic definition

It would seem that revenue is the amount received in the course of the sale of goods. But this is far from being the case, since it depends on a number of nuances and characteristics. Previously, revenue was attributed to one of, but now there are disputes around this issue. Today it is considered income from the main activities of the company, but at the same time, other areas can be profitable.

The basic definition says: revenue is the total amount of money received for a certain period of activity from the sale or provision of services. It can take both a positive value and be equal to zero, but it will never take a negative value.

Receipt of revenue is the final stage in the work of any commercial organization. She is the main general indicator performance of a company or firm. This indicator is planned in the first place, and on its basis the price of the product and its circulation are set. On the basis of revenue, all subsequent types of profit and income are calculated, conclusions are drawn about the demand for a particular product.

In the absence of profit, the company inevitably suffers losses, which ultimately leads to its ruin and closure.

Calculation methods

There are two main methods for calculating revenue. At the same time, a different concept of revenue is invested in each of them:

AT cash method this concept means the money received by the seller of the goods from their sale. In fact, this is the amount of payment that the seller received in cash or through a non-cash payment. If the goods are released with a delay, the proceeds are not fixed until the money arrives at the seller's or seller's settlement account. In this case, all advances received are equated to revenue.
Revenue determination method by charge or shipment . In it, even those funds that were received in cash, and will also be paid through credit or deferred payment, are considered revenue. This method is often used in large companies.

Types of revenue

Revenue from the sale of products and services - funds received for the products or services shipped to customers. This type of income is divided into two types:

, which takes into account all the money received for a product or service. In the case of barter payment, the full value of the exchange agreement. This amount includes not only taxes, but also various fees and duties, which are then paid to the state. The second name of this type of revenue that can be found is net revenue.
Pure is the difference between gross revenue, taxes and excises. It is recorded in the profit and loss statements of the enterprise. Net revenue is also called gross revenue. It is she who forms the main income of the enterprise.

The difference between basic concepts and definitions in trade

In actions related to the sale of certain things and products, employees have to operate with such concepts as revenue, income and profit. But you should understand the difference between each of these terms.

Often, net revenue is correlated with the concept of income. But income is a broader concept. Thus, income is considered to be an increase in economic benefits from the receipt of various funds and, as a result, an increase in the capital of the organization. But income can have several sources, not only revenue, but also payment of fines, sanctions, interest from the bank. All this generates profit.

Money for the purchase of goods, taxes, payment of rent for premises, for sellers - expenses. If you subtract this amount from the income received from the sale of goods and services, you can make a profit.

Naturally, revenue significantly affects the income and profit of the enterprise and is one of its main components, but it is fundamentally wrong to equate revenue with these two concepts.

Revenue components

Revenue consists of two main components:

purchase price , that is, the cost at which the goods were purchased for sale or the material for its manufacture;
added value , that is, the amount that the seller adds to the purchase price in order to make a profit. Often this amount is a percentage of the purchase price of the product.

Thus, if the cost of goods is subtracted from the revenue, then you can get the amount of income received by the company in the course of its activities.

main sources

To date, revenue can be received from:

core business – sale of products, performance of works or provision of services. So, for a store it will be the sale of goods, for a law firm - the provision of legal services;
investment activity , which includes work with company shares, securities and even company assets that are not involved in the turnover. For example, a large corporation may sell part of its shares in order to obtain investment;
financial activity of the enterprise . For example, the owner of an enterprise invests money in a particular project in order to make a profit, puts money on a deposit in a bank, and others.

If you add up the funds received in these three areas, then in the end you can get the total profit of the enterprise.

For example, profit from core activities is 920,789 rubles per month, investment activities - 34,000 rubles, financial activities - 265,000, therefore, the total profit for the month will be: 920,789 + 34,000 + 265,000 \u003d 1,219,789 rubles.

In accounting, under this concept, funds received from the main activities of the company are accepted, while the rest of the funds are usually called “other income” or “interest income”.

Main functions

The main function that revenue performs is the reimbursement of the funds spent by the firm on the purchase or production of goods. Its timely receipt on the company's accounts ensures not only the stability of its work, but also the continuity of the turnover, the company's activities.

With the help of the received proceeds, the invoices of suppliers, both goods and materials, are paid, wage, taxes. In addition, the proceeds received can be used to purchase a new product or material, expand the company's activities.

If the revenue arrives late, the company's activities incur losses, as its profit decreases, penalties may be imposed or contractual obligations associated with the production of goods, payment of certain bills may be violated.

Revenue calculation

For calculations, quite simple formulas. It is enough to know the volume of products sold for a certain period of time and the unit cost, then multiply them. Further, the obtained values for each group of goods are summarized. It should be noted that the funds received during the operation of the enterprise are not included in the revenue.

The formula looks like this

TR = P * Q, where

TR – revenue, rub.;

P – price, rub.;

Q - sales volume, unit/pc.

For example, let's calculate the revenue of the Vesna store from the following products:

Tea - sold 23 packages, the cost of each - 105 rubles.
Sugar - 3 kg, 40 rubles each.
Lemon - 1 kg, cost - 200 rubles.
The revenue for tea was - 23*105 = 2415;
Revenue for sugar - 3 * 40 \u003d 120;
Revenue per lemon - 1*200=200.

The total revenue of the store for this group of goods amounted to 2415 + 120 + 200 = 2735 rubles.

If the product was first sold at the same price, and then its value increased, then the revenue is calculated for each product depending on its value, and then added up.

For example, in early January, 120 packs of tea were brought to the Solnyshko store for 105 rubles each, and in February another 76, but with a cost of 110 rubles. At the same time, the store still has 20 packs of tea at the old cost.

During the month, the remaining 20 packs and 34 packs from the new batch were sold. Thus, the proceeds from the sale of tea in February will be: (20 * 105) + (34 * 110) \u003d 2,100 + 3,740 \u003d 5,840 rubles.

The data obtained in the course of calculations are considered information for internal use and are not included in the financial statements.

However, once a quarter or a year, these indicators are calculated by an accountant and recorded in the Profit and Loss Statement. In this case, the amount of revenue is indicated without indirect taxes and VAT (see also). Besides , in some cases, the amount received during the sale may not be wholly owned by the company. For example, when selling commission items, the seller receives revenue from the buyer, the bulk of which belongs to the owner of the goods.

For example, the following items were accepted for sale at the Solnyshko thrift store with the proviso that the people who provided them or the consignors would receive the following amounts:

Children's chair - 450 rubles.
Arena - 890 rubles.
Kangaroo - 500 rubles.

The sellers of the store also made a markup on the goods in the amount of 20%, that is, the total cost of things was: 540, 1068 and 600 rubles, respectively. After the sale of these things, the profit of the store "Solnyshko" amounted to:

(540 + 1068 + 600) - (450 + 890 + 500) \u003d 2 208 - 1840 \u003d 368 rubles. The remaining amount, according to the previously drawn up agreement, will be received by the committents.

The reports prepared by the accountant are submitted to the management of the company. On their basis, conclusions are drawn about which goods are in great demand, and which are less. Therefore, it helps to form the volume of purchases of a particular product.

Video: Revenue and profit

From the video lesson you will learn what revenue is and how to calculate its main types: total, average and marginal. In addition, the lesson talks about profit, the main factors of its formation and its impact on the development of the company.

Learning is the funds received in the course of the sale of goods or services. Thanks to the revenue, you can draw a conclusion about the work of the enterprise, adjust its activities. A delay in the receipt of revenue leads to losses for the enterprise, and its absence leads to its closure.

Revenue (revenue) - the total amount of money received (proceeded) by a company, entrepreneur or receivable for a certain period of activity from the sale of an item commercial activities- goods and (or) services.

Revenue - sums of money received during this period from the sale of products, for work performed, services rendered, from the lease of real estate, net of VAT. V. from the sale of products depends on the number of products produced, its composition (range, nomenclature) and wholesale prices. V. is used in the calculations of the gross income of the enterprise.

Purpose of receiving revenue. Sales proceeds are the main source of reimbursement by the company for the funds spent on production. Timely receipt of revenue ensures the stability of the company, the continuity of the turnover of funds, the continuity of the company's commercial activities. The proceeds are used to pay the bills of suppliers, spare parts, fuel, energy. Wages are paid from the proceeds, depreciation of fixed assets is reimbursed, and the profit of the enterprise is formed. Untimely receipt of revenue entails interruptions in activities, reduced profits, violation of contractual obligations, and penalties.

Revenue Forecasting- determination of the possible (taking into account the probability) achievement of the volume of proceeds, with the planned measures to ensure the proceeds and a certain predictive market reaction to the offer of the company's goods and services.

total revenues consists of revenue from the results of three areas of activity:

proceeds from the main activity coming from the sale of products (work performed, services rendered);
proceeds from investment activities, expressed as a financial result from the sale of non-current assets, the sale of securities;
income from the financial activities of the company.

Revenue Calculation Methods. AT commercial accounting There are two methods for calculating revenue:

revenue from cash method - determination of revenue based on the actual receipt of funds for money accounts enterprises. Revenue is considered to be the cash payment received on the accounts or in the cash desk of the enterprise or the goods received in payment of obligations (barter);
accrual revenue- revenue is accrued when consumers have obligations to pay for the products or services of the enterprise. Revenue is calculated without the actual receipt of funds to the cashier or to the company's accounts. Most often, revenue is accrued at the time of shipment to the buyer of products or the provision of services.

Revenue from product sales- funds received on the settlement account of the enterprise for the products shipped to the buyer.

Sales revenue- the first item of income in the profit and loss account: you are the proceeds from the sale of goods and services in the ordinary course of business. .

Gross revenue- is the total money income, equal to the amount of cash receipts from the sale of products, income from non-sales operations, as well as other property.

Revenues from sales- cash received by the enterprise (receivable) for products shipped to customers. Sales proceeds are divided into gross (total) and net. The gross proceeds of the enterprise (manufacturer) are the cost of products sold. Net revenue is gross revenue, excluding VAT, discounts, value of goods returned by customers, excise taxes.

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