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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. 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|
|Net operating revenues, third party|
Source: Coca-Cola Co. Annual Reports
|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.|