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  2. Pricing strategies - Wikipedia

    en.wikipedia.org/wiki/Pricing_strategies

    Freemium is a revenue model that works by offering a product or service free of charge (typically digital offerings such as software) while charging a premium for advanced features, functionality, or related products and services. The word "freemium" is a portmanteau combining the two aspects of the business model: "free" and "premium".

  3. Freemium - Wikipedia

    en.wikipedia.org/wiki/Freemium

    Freemium, a portmanteau of the words "free" and "premium", is a pricing strategy by which a basic product or service is provided free of charge, but money (a premium) is charged for additional features, services, or virtual (online) or physical (offline) goods that expand the functionality of the free version of the software.

  4. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    In accounting, the revenue recognition principle states that revenues are earned and recognized when they are realized or realizable, no matter when cash is received. It is a cornerstone of accrual accounting together with the matching principle. Together, they determine the accounting period in which revenues and expenses are recognized. [1]

  5. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    The revenue recognition principle states that revenues should be recorded in the period in which they are earned, regardless of when the cash is transferred. By recognising costs in the period they are incurred, a business can determine how much was spent to generate revenue, thereby reducing discrepancies between when costs are incurred and ...

  6. Free-to-play - Wikipedia

    en.wikipedia.org/wiki/Free-to-play

    In 2011, revenue from free-to-play games overtook revenue from premium games in the top 100 games in Apple's App Store. [25] The percentage of people that spend money on in-game items in these games ranges from 0.5% to 6%, depending on a game's quality and mechanics .

  7. Fixed Expenses vs. Variable Expenses: What’s the Difference?

    www.aol.com/fixed-expenses-vs-variable-expenses...

    Here are the answers to some of the most frequently asked questions about fixed and variable expenses. What are examples of a fixed expense? Here are some common examples of fixed expenses: Rent ...

  8. Fixed-price contract - Wikipedia

    en.wikipedia.org/wiki/Fixed-price_contract

    According to the PMBOK (7th edition) by the Project Management Institute (PMI), Fixed Price Economic Price Adjustment Contract (FPEPA) is a "fixed-price contract, but with a special provision allowing for predefined final adjustments to the contract price due to changed conditions, such as inflation changes, or cost increases (or decrease) for special commodities".

  9. IAS 39 - Wikipedia

    en.wikipedia.org/wiki/IAS_39

    IAS 39: Financial Instruments: Recognition and Measurement was an international accounting standard which outlined the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.