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  2. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    For example, if a company collected 45% of total product price, it can recognize 45% of total profit on that product. Cost recovery method is used when there is an extremely high probability of uncollectable payments. Under this method no profit is recognized until cash collections exceed the seller's cost of the merchandise sold.

  3. Break-even point - Wikipedia

    en.wikipedia.org/wiki/Break-even_point

    The total cost, total revenue, and fixed cost curves can each be constructed with simple formula. For example, the total revenue curve is simply the product of selling price times quantity for each output quantity. The data used in these formula come either from accounting records or from various estimation techniques such as regression analysis.

  4. Shutdown (economics) - Wikipedia

    en.wikipedia.org/wiki/Shutdown_(economics)

    The rules are equivalent—if one divides both sides of inequality TR > VC (total revenue exceeds variable costs) by the output quantity Q one obtains P > AVC (price exceeds average variable cost). If the firm decides to operate it will produce where marginal revenue equals marginal costs because these conditions insure profit maximization (or ...

  5. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    Total costs = fixed costs + (unit variable cost × number of units) Total revenue = sales price × number of unit These are linear because of the assumptions of constant costs and prices, and there is no distinction between units produced and units sold, as these are assumed to be equal.

  6. 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 ...

  7. The Municipal Cost Recovery Doctrine and Pa.’s ... - AOL

    www.aol.com/news/municipal-cost-recovery...

    As the number of municipalities filing lawsuits against pharmaceutical companies related to the ongoing opioid crisis continues to multiply, a quiet doctrine of Pennsylvania case law might ...

  8. Column: This 'cost recovery fee' seems more like double dipping

    www.aol.com/news/column-cost-recovery-fee-seems...

    Klatskin's monthly cost recovery fee was 97 cents last year but more than doubled this year to $1.97. It will rise again to $3 on Jan. 1, according to the company. Klatskin, 69, was confused.

  9. Expense and cost recovery system - Wikipedia

    en.wikipedia.org/wiki/Expense_and_cost_recovery...

    An expense and cost recovery system (ECRS) is a specialized subset of "extract, transform, load" (ETL) functioning as a powerful and flexible set of applications, including programs, scripts and databases designed to improve the cash flow of businesses and organizations by automating the movement of data between cost recovery systems, electronic billing from vendors, and accounting systems.