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