Coca-Cola Co. (KO)

Coca-Cola Co. (KO) | Analysis of Revenues

Revenue Recognition Accounting Policy

Coca-Cola recognizes revenue when persuasive evidence of an arrangement exists, delivery of products has occurred, the sales price charged is fixed or determinable, and collectibility is reasonably assured. This generally means that Coca-Cola recognizes revenue when title to products is transferred to bottling partners, resellers or other customers. In particular, title usually transfers upon shipment to or receipt at Coca-Cola's customers' locations, as determined by the specific sales terms of the transactions. Coca-Cola's sales terms do not allow for a right of return except for matters related to any manufacturing defects on Coca-Cola's part.

Source: Coca-Cola Co., Annual Report

Revenues as Reported

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Coca-Cola Co., Income Statement, Revenues

USD $ in millions

	12 months ended	Dec 31, 2011	Dec 31, 2010	Dec 31, 2009	Dec 31, 2008	Dec 31, 2007
	Eurasia & Africa
	Europe
	Latin America
	North America
	Pacific
	Bottling Investments
	Corporate
	Net operating revenues, third party

Source: Coca-Cola Co. Annual Reports

Item	Description	The company
Net operating revenues, third party	Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.	Coca-Cola Co.'s net operating revenues, third party increased from 2009 to 2010 and from 2010 to 2011.

Coca-Cola Co. (KO) | Analysis of Revenues

Revenue Recognition Accounting Policy

Revenues as Reported

Basic Materials

Consumer Goods

Consumer Services

Health Care

Industrials

Oil & Gas

Technology

Telecommunications