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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. ForCoca-Cola, this generally means that Coca-Cola recognizes revenue when title to the products is transferred to the 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 the part.

Source: Coca-Cola Co., Annual Report


Revenues as Reported

Coca-Cola Co., Income Statement, Revenues

USD $ in millions

12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
Europe, Middle East & Africa
Latin America
North America
Asia Pacific
Bottling Investments
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 declined from 2015 to 2016 and from 2016 to 2017.