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Microsoft Excel LibreOffice Calc


Analysis of Revenues

Difficulty: Advanced


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: 10-K (filing date: 2018-02-23).


Revenues as Reported

Coca-Cola Co., Income Statement, Revenues

USD $ in millions

Microsoft Excel LibreOffice Calc
12 months ended Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014 Dec 31, 2013
Europe, Middle East & Africa hidden hidden hidden hidden hidden
Latin America hidden hidden hidden hidden hidden
North America hidden hidden hidden hidden hidden
Asia Pacific hidden hidden hidden hidden hidden
Bottling Investments hidden hidden hidden hidden hidden
Corporate hidden hidden hidden hidden hidden
Net operating revenues, third party hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-23), 10-K (filing date: 2017-02-24), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-25), 10-K (filing date: 2014-02-27).

Item Description The company
Net operating revenues, third party Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). Coca-Cola Co.'s net operating revenues, third party declined from 2015 to 2016 and from 2016 to 2017.