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Revenue Recognition Accounting Policy

Altria Group, Inc.'s businesses recognize revenues, net of sales incentives and sales returns, and including shipping and handling charges billed to customers, upon shipment of goods when title and risk of loss pass to customers. Payments received in advance of revenue recognition are deferred and recorded in other accrued liabilities until revenue is recognized. Altria Group, Inc.'s businesses also include excise taxes billed to customers in net revenues. Shipping and handling costs are classified as part of cost of sales.

Source: Altria Group Inc., Annual Report


Revenues as Reported

Altria Group Inc., Income Statement, Revenues

USD $ in millions

12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
Smokeable products
Smokeless products
All other
Net revenues

Source: Altria Group Inc. Annual Reports

Item Description The company
Net revenues 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. Altria Group Inc.'s net revenues increased from 2015 to 2016 but then slightly declined from 2016 to 2017 not reaching 2015 level.