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Contents

Articles
Revenue 1
Cost of goods sold 4
Profit (accounting) 7
Gross margin 9
Markup (business) 11
Gross profit 13

References
Article Sources and Contributors 14
Image Sources, Licenses and Contributors 15

Article Licenses
License 16
Revenue 1

Revenue
Accountancy

Key concepts

Accountant · Bookkeeping · Trial balance · General ledger · Debits and credits · Cost of goods sold · Double-entry system · Standard
practices · Cash and accrual basis · GAAP / IFRS

Financial statements

Balance sheet · Income statement · Cash flow statement · Equity · Retained earnings

Auditing

Financial audit · GAAS · Internal audit · Sarbanes–Oxley Act · Big Four auditors

Fields of accounting

Cost · Financial · Forensic · Fund · Management · Tax

In business, revenue or revenues is income that a company receives from its normal business activities, usually
from the sale of goods and services to customers. In many countries, such as the United Kingdom, revenue is
referred to as turnover. Some companies receive revenue from interest, dividends or royalties paid to them by other
companies.[1] Revenue may refer to business income in general, or it may refer to the amount, in a monetary unit,
received during a period of time, as in "Last year, Company X had revenue of $32 million."
Profits or net income generally imply total revenue minus total expenses in a given period. In accounting, revenue is
often referred to as the "top line" due to its position on the income statement at the very top. This is to be contrasted
with the "bottom line" which denotes net income.[2]
For non-profit organizations, annual revenue may be referred to as gross receipts.[3] This revenue includes donations
from individuals and corporations, support from government agencies, income from activities related to the
organization's mission, and income from fundraising activities, membership dues, and financial investments such as
stock shares in companies.[4] For government, revenue includes gross proceeds from income taxes on companies and
individuals, excise duties, customs duties, other taxes, sales of goods and services, dividends and interest.[5]
In general usage, revenue is income received by an organization in the form of cash or cash equivalents. Sales
revenue or revenues is income received from selling goods or services over a period of time. Tax revenue is income
that a government receives from taxpayers.
In more formal usage, revenue is a calculation or estimation of periodic income based on a particular standard
accounting practice or the rules established by a government or government agency. Two common accounting
methods, cash basis accounting and accrual basis accounting, do not use the same process for measuring revenue.
Corporations that offer shares for sale to the public are usually required by law to report revenue based on generally
accepted accounting principles or International Financial Reporting Standards.
In a double-entry bookkeeping system, revenue accounts are general ledger accounts that are summarized
periodically under the heading Revenue or Revenues on an income statement. Revenue account names describe the
type of revenue, such as "Repair service revenue", "Rent revenue earned" or "Sales".[6]
Revenue 2

Business revenue
Business revenue is income from activities that are ordinary for a particular corporation, company, partnership, or
sole-proprietorship. For some businesses, such as manufacturing and/or grocery, most revenue is from the sale of
goods. Service businesses such as law firms and barber shops receive most of their revenue from rendering services.
Lending businesses such as car rentals and banks receive most of their revenue from fees and interest generated by
lending assets to other organizations or individuals.
Revenues from a business's primary activities are reported as sales, sales revenue or net sales. This excludes
product returns and discounts for early payment of invoices. Most businesses also have revenue that is incidental to
the business's primary activities, such as interest earned on deposits in a demand account. This is included in revenue
but not included in net sales.[7] Sales revenue does not include sales tax collected by the business.
Other revenue (a.k.a. non-operating revenue) is revenue from peripheral (non-core) operations. For example, a
company that manufactures and sells automobiles would record the revenue from the sale of an automobile as
"regular" revenue. If that same company also rented a portion of one of its buildings, it would record that revenue as
“other revenue” and disclose it separately on its income statement to show that it is from something other than its
core operations.
A public company reports its total annual revenues based on its fiscal year. Public companies also report quarterly
revenues.
Internally, companies break revenue down by operating segment, geographic region, and product line.

Financial statement analysis


Revenue is a crucial part of financial statement analysis. A company’s performance is measured to the extent to
which its asset inflows (revenues) compare with its asset outflows (expenses). Net Income is the result of this
equation, but revenue typically enjoys equal attention during a standard earnings call. If a company displays solid
“top-line growth,” analysts could view the period’s performance as positive even if earnings growth, or “bottom-line
growth” is stagnant. Conversely, high income growth would be tainted if a company failed to produce significant
revenue growth. Consistent revenue growth, as well as income growth, is considered essential for a company's
publicly traded stock to be attractive to investors.
Revenue is used as an indication of earnings quality. There are several financial ratios attached to it, the most
important being gross margin and profit margin. Also, companies use revenue to determine bad debt expense using
the income statement method.
Price / Sales is sometimes used as a substitute for a Price to earnings ratio when earnings are negative and the P/E is
meaningless. Though a company may have negative earnings, it almost always has positive revenue.
Gross Margin is a calculation of revenue less cost of goods sold, and is used to determine how well sales cover direct
variable costs relating to the production of goods.
Net income / sales, or profit margin, is calculated by investors to determine how efficiently a company turns
revenues into profits.
Revenue 3

Government revenue
Government revenue includes all amounts of money received from sources outside the government entity. Large
governments usually have an agency or department responsible for collecting government revenue from companies
and individuals.[8]
Government revenue may also include Reserve Bank currency which is printed.This is recorded as an advance to the
retail bank together with a corresponding currency in circulation expense entry.The income derives from the Official
Cash rate payable by the retail banks for instruments such as 90 day bills.There is a question as to whether using
generic business based accounting standards can give a fair and accurate picture of government accounts in that with
a monetary policy statement to the reserve bank directing a positive inflation rate the expense provision for the return
of currency to the reserve bank is largely symbolic in that to totally cancel the currency in circulation provision all
currency would have to be returned to the reserve bank and cancelled.

See also
• List of companies by revenue
• Micro-revenue

References
[1] Williams, Jan R.; Susan F. Haka, Mark S. Bettner, Joseph V. Carcello (2008). Financial & Managerial Accounting. McGraw-Hill Irwin.
pp. 199. ISBN 9780072996500. This definition is based on IAS 18.
[2] Williams, p.51
[3] 2006 Instructions for Form 990 and Form 990-EZ (http:/ / www. irs. gov/ pub/ irs-pdf/ i990-ez. pdf), US Department of the Treasury, p. 22
[4] Financial Accounting for NPOs (http:/ / www. muridae. com/ nporegulation/ accounting. html#revenue)
[5] 2005-06 Australian Government Budget (http:/ / www. budget. gov. au/ 2005-06/ fbo/ html/ 02_part_1-02. htm)
[6] Williams, p. 196
[7] Williams, p. 647
[8] HM Revenue & Customs (United Kingdom) (http:/ / www. hmrc. gov. uk/ menus/ aboutmenu. htm) Office of the Revenue Commissioners
(Ireland) (http:/ / www. revenue. ie/ ) Internal Revenue Service bureau, Department of the Treasury (United States) (http:/ / www. irs. gov/ irs/
article/ 0,,id=98141,00. html) Missouri Department of Revenue (http:/ / dor. mo. gov/ ) Louisiana Department of Revenue (http:/ / www. rev.
state. la. us/ sections/ aboutus/ default. aspx)
Cost of goods sold 4

Cost of goods sold


Accountancy

Key concepts

Accountant · Bookkeeping · Trial balance · General ledger · Debits and credits · Cost of goods sold · Double-entry system · Standard
practices · Cash and accrual basis · GAAP / IFRS

Financial statements

Balance sheet · Income statement · Cash flow statement · Equity · Retained earnings

Auditing

Financial audit · GAAS · Internal audit · Sarbanes–Oxley Act · Big Four auditors

Fields of accounting

Cost · Financial · Forensic · Fund · Management · Tax

In financial accounting, cost of goods sold (COGS) includes the direct costs attributable to the production of the
goods sold by a company. This amount includes the materials cost used in creating the goods along with the direct
labour costs used to produce the good. It excludes indirect expenses such as distribution costs and sales force costs.
COGS appears on the income statement and can be deducted from revenue to calculate a company's gross margin.
COGS is the costs that go into creating the products that a company sells; therefore, the only costs included in the
measure are those that are directly tied to the production of the products. For example, the COGS for an automaker
would include the material costs for the parts that go into making the car along with the labor costs used to put the
car together. The cost of sending the cars to dealerships and the cost of the labor used to sell the car would be
excluded.
The accounts included in the COGS calculation will differ from one type of business to another.
The cost of goods attributed to a company's products is expensed as the company sells these goods. There are several
ways to calculate COGS but one of the basic ways is to start with the beginning inventory for the period and add the
total amount of purchases made during the period, and then deducting the ending inventory. This calculation gives
the total amount of inventory (the cost of this inventory) sold by the company during the period. Therefore, if a
company starts with $10 million in inventory, makes $2m in purchases and ends the period with $9m in inventory,
the company's cost of goods for the period would be $3m ($10m + $2m - $9m).
Subtracting the cost of goods sold from the amount billed when selling the goods (sales revenue) produces the gross
profit on the goods.
The net income, what most people understand as the business' income or profit, is determined by subtracting the cost
of goods sold and the indirect expenses from the sales revenue.
Cost of goods sold 5

Accounting method
{The method of calculating Cost of goods sold is: Opening stock + Purchase of goods - Closing Stock}
This table makes it easy to grasp the concept of cost of goods sold for a merchandising business.

Beginning Inventory $100 Cost of Goods Purchased $400

Goods Available for Sale = ($100+$400) $500

Cost of Goods Sold $300 Ending Inventory $200

Make a note that the sum of Beginning Inventory and Cost of Goods Purchased is equal to Goods Available for
Sale, and so is the sum of Cost of Goods Sold and Ending Inventory.
Cost of goods purchased is calculated as follows. Purchases minus Purchases returns and allowances and minus
Purchases discounts gives us Net Purchases. Net Purchases plus Freight-In gives us Cost of Goods Purchased.
Cost of Goods Sold is calculated by subtracting Ending Inventory from Goods Available for Sale.
The revenue from merchandise sold must be matched with the COGS. Cost of sales or cost of goods sold is the
identification of the cost of those items sold in the most recent accounting period. It can be done by specific
identification, taking inventory, or different methods using estimates such as the "retail" method.
COGS is also the determining factor in arriving at gross profit and in a manufacturing business is determined under
the periodic method as follows:

Sales--------------------------------- $100,000
Cost of Goods Sold
Inventory 01/01/03-- $ 5,000
Purchases------------ 45,000
Direct Labor--------- 30,000
_______
80,000
Less: Inventory 12/31/03----- 10,000
_______

Net Cost of Goods Sold---------------- 70,000


______

Gross Profit on Sales------------------ $30,000

To determine the net profit, one would then compute the indirect expenses such as office expenses, light, heat, etc.
Determining the cost of goods sold is the first step in arriving at the net profit.
If the COGS is too high, then the gross profit will not support the indirect expenses and the result will be a loss for
the accounting period.
Cost of goods sold 6

Critics and a new point of view by TOC


According to a new management philosophy, the Theory of Constraints (TOC), and its Throughput Accounting
approach, COGS would include only direct costs, excluding direct labour costs, once in the real world its is hard to
quantify in most cases.
So, according to TOC, the costs of COGS would be only the costs of raw material, tax, and direct selling
commissions. It is claimed that this is a more logical and intuitive way to calculate COGS.[1]

See also
• Income statement
• List of business and finance abbreviations

References
[1] Corbett, Thomas. Throughput Accounting. North River Press.

Accounting Principles; Wild, J.; Larson,K.; Chiappetta,B.; 18th Edition:2007. McGraw-Hill Irwin; New York, NY
10020

External links
• Cost of Goods Sold (http://www.accountingcoach.com/online-accounting-course/12Xpg01.html) Explanation
and examples for Inventory and Cost of Goods Sold.
• Investopedia (http://www.investopedia.com/terms/c/cogs.asp) Definition of COGS.
Profit (accounting) 7

Profit (accounting)
Accountancy

Key concepts

Accountant · Bookkeeping · Trial balance · General ledger · Debits and credits · Cost of goods sold · Double-entry system · Standard
practices · Cash and accrual basis · GAAP / IFRS

Financial statements

Balance sheet · Income statement · Cash flow statement · Equity · Retained earnings

Auditing

Financial audit · GAAS · Internal audit · Sarbanes–Oxley Act · Big Four auditors

Fields of accounting

Cost · Financial · Forensic · Fund · Management · Tax

In accounting, profit is the difference between price and the costs of bringing to market whatever it is that is
accounted as an enterprise (whether by harvest, extraction, manufacture, or purchase) in terms of the component
costs of delivered goods and/or services and any operating or other expenses.

Definition
There are several important profit measures in common use which will be explained in the following. Note that the
words earnings, profit and income are used as substitutes in some of these terms (also depending on US vs. UK
usage), thus inflating the number of profit measures.
Gross profit equals sales revenue less Cost of Goods Sold (COGS), thus removing only the part of expenses that can
be traced directly to the production of the goods. Gross profit still includes general (overhead) expenses like R&D,
S&M, G&A, also interest expense, taxes and extraordinary items.
Operating profit equals gross profit less all operating expenses. This is the surplus generated by operations. It is
also known as Earnings Before Interest and Taxes EBIT, Operating Profit Before Interest and Taxes OPBIT or
simply Profit Before Interest and Taxes PBIT.
(Net) Profit Before Tax PBT equals operating profit less interest expense (but before taxes). It is also known as
Earnings Before Tax EBT, Net operating income before taxes or simply Pretax Income.
Net profit equals Profit After Tax (unless some distinction about the treatment of extraordinary expenses is made).
In the US the term Net Income is commonly used. Income before extraordinary expenses represents the same but
before adjusting for extroardinary items.
Net income less dividends becomes retained earnings.
There are several additional important profit measures, notably EBITDA and NOPAT.
To accountants, economic profit, or EP, is a single-period metric to determine the value created by a company in
one period - usually a year. It is the net profit after tax less the equity charge, a risk-weighted cost of capital. This is
almost identical to the economist's definition of economic profit.
There are commentators who see benefit in making adjustments to economic profit such as eliminating the effect of
amortized goodwill or capitalizing expenditure on brand advertising to show its value over multiple accounting
Profit (accounting) 8

periods. The underlying concept was first introduced by Schmalenbach, but the commercial application of the
concept of adjusted economic profit was by Stern Stewart & Co. which has trade-marked their adjusted economic
profit as EVA or Economic Value Added.
Some economists define further types of profit:
• Abnormal profit (or supernormal profit)
• Subnormal profit
• monopoly profit (super profit)
Optimum Profit - This is the "right amount" of profit a business can achieve. In business, this figure takes account
of marketing strategy, market position, and other methods of increasing returns above the competitive rate.
Accounting profits should include economic profits, which are also called economic rents. For instance, a monopoly
can have very high economic profits, and those profits might include a rent on some natural resource that firm owns,
where that resource cannot be easily duplicated by other firms.

See also
• Gross profit
• Net profit
• Rate of return
• Return on assets
• Return on equity
• Rate of profit

References
• Pyle, William W., and Kermit D. Larson (1981). Fundamental Accounting Principles. Homewood, Illinois:
Richard D. Irwin. ISBN 0256023867

External links
• Profit and Loss [1], Ludwig von Mises (1951)
• Measuring the Long-Run Profitability of the Firm [2], Salmi - Virtanen (1997)

References
[1] http:/ / mises. org/ story/ 2321
[2] http:/ / lipas. uwasa. fi/ ~ts/ smuc/ smuc. html
Gross margin 9

Gross margin
Gross margin, Gross profit margin or Gross Profit Rate is the difference between the sales and the production
costs (excluding the overheads). Gross margin can be defined as the amount of contribution to the business
enterprise, after paying for direct-fixed and direct-variable unit costs, required to cover overheads (fixed
commitments) and provide a buffer for unknown items. It expresses the relationship between gross profit and sales
revenue.
It can be expressed in absolute terms:
Gross margin= Net Sales - Cost of Sales+ annual sales return
or as the ratio of gross profit to sales revenue, usually in the form of a percentage:

Cost of Sales includes variable costs and fixed costs directly linked to the sale, such as material and labor. It does not
include indirect fixed costs like office expenses, rent, administrative costs, etc.
Higher gross margins for a manufacturer reflect greater efficiency in turning raw materials into income. For a retailer
it will be their markup over wholesale. Larger gross margins are generally good for companies, with the exception of
discount retailers. They need to show that operations efficiency and financing allows them to operate with tiny
margins.

How gross margin is used in sales


Retailers can measure their profit by using two basic methods, markup and margin, both give a description of the
gross profit of the sale. The markup expresses profit as a percentage of the retailer's cost for the product. The margin
expresses profit as a percentage of the retailer's sales price for the product. These two methods give different
percentages as results, but both percentages are valid descriptions of the retailer's profit. It is important to specify
which method you are using when you refer to a retailer's profit as a percentage.
Some retailers use margins because you can easily calculate profits from a sales total. If your margin is 30%, then
30% of your sales total is profit. If your markup is 30%, the percentage of your daily sales that are profit will not be
the same percentage.
Some retailers use markups because it is easier to calculate a sales price from a cost using markups. If your markup
is 40%, then your sales price will be 40% above the item cost. If your margin is 40%, your sales price will not be
40% over cost.

Markup
Markup can be expressed either as a decimal or as a percentage, but is used as a multiplier. Here is an example:
If a product costs the company $100 to make and they wish to make a 50% profit on the sale of the product (sale
dollars) they would have to use a markup of 100%. To calculate the price to the customer, you simply take the
product cost of $100 and multiply it by (1 + the markup), eg: 1+1=2, arriving at the selling price of $200.

Gross margin
Most people find it easier to work with Gross Margin because it directly tells you how many of your sale dollars are
profit. In reference to the two examples above:
The $200 price that includes a 100% markup represents a 50% gross margin. As you can see, gross margin is just the
percentage of the selling price that is profit. In this case 50% of our price is profit, or $100.
Gross margin 10

In the more complex example of selling price $339, a markup of 66% represents approximately a 40% gross margin.
This means that 40% of the $339 is profit. Again, gross margin is just the direct percentage of profit in your sale
price.
In accounting, the gross margin refers to sales minus cost of goods sold. It is not necessarily profit as other expenses
such as sales, administrative, and financial must be deducted.

Converting between gross margin (GM) and markup


The formula to convert a Markup to Gross Margin is:
Gross Margin (GM) = [Markup/(1 + Markup)]
Examples:
• Markup = 100%
• GM = [1 / (1 + 1)] = 0.5 = 50%
• Markup = 66%
• GM = [0.66 / (1 + 0.66)] = 0.398 = 39.8%

Using gross margin to calculate your selling price


Sometimes a salesperson will be asked to use gross margin in their sales. For example, your sales manager may ask
that all sales include the cost of the product and the required GM.

Formula to calculate Selling price using gross margin

Selling Price

For example, if your product costs $100 and the required gross margin is 40%, then

Selling Price

Differences Between Industries


In some industries, like clothing for example, profit margins are expected to be near the 40% mark, as the goods
need to be bought from suppliers at a certain rate before they are resold. In other industries such as software
development, since the cost of duplication is negligible, the gross profit margin can be higher than 80% in many
cases.
Markup (business) 11

Markup (business)
Markup is the difference between the cost of a good or service and its selling price.[1] A markup is added on to the
total cost incurred by the producer of a good or service in order to create a profit. The total cost reflects the total
amount of both fixed and variable expenses to produce and distribute a product.[2] Markup can be expressed as a
fixed amount or as a percentage of the total cost or selling price.[1] Different methods exist in determining the
markup of a product.

Initial markup
The initial markup is the average markup required on all products to cover the cost of all items, incidental expenses,
and to obtain a reasonable profit. The initial dollar markup is expressed as a percentage. Initial Dollar Markup =
(Operating Expenses + Price Reductions + Profit) / (Forecasted Net Sales + Price Reductions)[1]
Example:
• Forecasted Sales = $380
• Operating Expenses = $140
• Anticipated Price Reductions = $24
• Expected Profit = $38

Thus the initial dollar markup on the product should be 50%. Price reductions, or markdowns, are reductions in the
retail selling price when the item cannot be sold at its intended price and erode into profit. Operating expenses are
costs incurred in addition to the total product cost and can vary depending on the product and service being sold. In
reviewing operating expenses, annualized figures should be used since any individual month may not properly
reflect the expenses incurred over a full year.
Initial pricing of a product is an important step in merchandising. The Keystone Method doubles cost of an
individual product to arrive at its selling price (2 x total product cost ). The Dollar Markup Method takes into
account the total amount of operating expenses and desired profit. These are then broke down on a per product unit
basis, which is then added on to the total product cost. This addition onto the total cost is the dollar markup.[3] This
dollar markup is either expressed as a percentage of the total cost per unit or the selling price.

Price determination

Markup as a fixed amount


• Assume: Sale price = $2500, Product cost is $2000
Markup = Sale price - Cost
$500 = $2500 - $2000
• Assume the actual sale price was $2200
Markdown = List price - Sale price
$300 = $2500 - $2200
Initial Markup = List price - Cost
$500 = $2500 - $2000
Maintained Markup = Sale price - Cost
$200 = $2200 - $2000
Markup (business) 12

Markup as a percentage
• Cost x (Markup + 1) = Sale price
or solved for Markup = (Sale price / Cost) - 1
• Assume the sale price is $1.99 and the cost is $1.40
Markup = ($1.99 / 1.40) - 1 = 42%
• To convert from markup to profit margin:
Sale price - Cost = Sale price x Profit margin
Margin = 1 - (1 / (Markup + 1))
Margin = 1 - (1 / (1 + .42)) = 29.5%

See also
• Marketing
• Pricing
• Cost-plus pricing

References
[1] Vickers, Frank (2005). The Dynamic Small Business Manager. Lulu.com. ISBN 9781411652842.
[2] Pradhan, Swapna (2007). Retailing Management. Tata McGraw-Hill. ISBN 9780070620209.
[3] Arena, Barbara (2001). The Complete Idiot's Guide to Making Money with Your Hobby. Alpha Books. pp. 220. ISBN 9780028638256.
Gross profit 13

Gross profit
Accountancy

Key concepts

Accountant · Bookkeeping · Trial balance · General ledger · Debits and credits · Cost of goods sold · Double-entry system · Standard
practices · Cash and accrual basis · GAAP / IFRS

Financial statements

Balance sheet · Income statement · Cash flow statement · Equity · Retained earnings

Auditing

Financial audit · GAAS · Internal audit · Sarbanes–Oxley Act · Big Four auditors

Fields of accounting

Cost · Financial · Forensic · Fund · Management · Tax

In accounting, gross profit or sales profit is the difference between revenue and the cost of making a product or
providing a service, before deducting overhead, payroll, taxation, and interest payments. Note that this is different
from operating profit (earnings before interest and taxes).
Net sales are calculated:
Net sales = Gross sales – Sales returns and allowances.
Gross profit is found by deducting the cost of goods sold:
Gross profit = Net sales – Cost of goods sold.
Gross profit should not be confused with net income:
Net income = Gross profit – Total operating expenses.
Cost of goods sold is calculated differently for merchandising business than for a manufacturer.

See also
• EBITDA
• Profit margin, the ratio of net income to net sales
• Gross margin, the difference between the sales and the production costs
Article Sources and Contributors 14

Article Sources and Contributors


Revenue  Source: http://en.wikipedia.org/w/index.php?oldid=338006292  Contributors: -1g, 16@r, 2GooD, Adashiel, Albedo, Andre Engels, Andres, ArnoldReinhold, Bellenion, Berkut,
Berolina, Boat123, Bruguiea, BryanHolland, Btm, Caltas, CalumetandHecla, CardinalDan, Cardinalkid8, Casey Abell, Caster23, Cloud, Colonel Cow, Cretog8, David.Mestel, DerHexer, Digx,
Djegan, Fenice, Foggy Morning, Frankenpuppy, Gabbe, Gilliam, Guyyug, Harthacnut, Hu12, Hydraton31, Iridescent, Irishpunktom, Ixfd64, JForget, JHunterJ, Jd147703, Jerryseinfeld, Johan
Lont, John Quiggin, Juliancolton, KKAman123, Kurieeto, Laug, LeoNomis, Lights, Lorenzop, Mailer diablo, ManiacalMonkey, Martarius, Martpol, Mattgunit18, Maurreen, Michael Greiner,
Mikeblas, Milesrout, Mormegil, MuZemike, Neurolysis, Nlsanand, No1lakersfan, Nopol10, Omicronpersei8, Patrick, Pearle, Pegasus1138, Philip Trueman, Pizza Puzzle, Polly337, Possum,
Pouya, Proofreader77, RJN, Rcawsey, Renata3, Rhobite, Rholton, Ronhjones, Roris, SPUI, Sandeepnarang1, Sendhil, Sgpsaros, Shanes, Shyam, SirIsaacBrock, Slastic, Sniperhail, Snowolf,
Someguy1221, Spitemov, Stewartadcock, Supertask, Svetovid, THEN WHO WAS PHONE?, TROGG, Tempshill, TerryElliott, The Thing That Should Not Be, TheBilly, TheDJ,
TheParanoidOne, ThinkBlue, Thomas Blomberg, Tim Ivorson, Tomjol, Triwbe, Vanuan, Versageek, Vulture19, Wavelength, Welsh, Weyes, Xgoni, Xinit, Yamamoto Ichiro, Yupik, Zzuuzz, 179
anonymous edits

Cost of goods sold  Source: http://en.wikipedia.org/w/index.php?oldid=334666410  Contributors: Aegis Maelstrom, Agent007bm, Ahoerstemeier, Alanraywiki, Alex Rio Brazil, Angela,
Badanedwa, Bluemoose, Bobianite, Bombastus, Carl Steinbeißer, Cdc, Cecropia, Comp25, Conce, Dewilson526, Eeekster, Ehn, Far Beyond, Flewis, Goodralph, Gpdunlay, Grandia01, Green
Squares, Group2luchs, Iridescent, Jd147703, Jwpurple, Kcordina, Krupo, Laoris, Mrdthree, Muchness, Nehrams2020, NeilN, NilssonDenver, Petershank, Renata3, Sbroadwe, Shadowolf, Shyam,
SirIsaacBrock, Svetovid, TheParanoidOne, TheoClarke, Vancouverguy, Ws4ever, 50 anonymous edits

Profit (accounting)  Source: http://en.wikipedia.org/w/index.php?oldid=335155384  Contributors: Gary King, Hakseng, Julesd, Landroni, LilHelpa, MrOllie, RJN, Seomad2010, Versageek,
维尼尔基, 11 anonymous edits

Gross margin  Source: http://en.wikipedia.org/w/index.php?oldid=336607904  Contributors: Ahsq, Ansgarjohn, Arthena, Bobo192, Calor, Dangelon, Dnieweg, DocendoDiscimus, ESkog,
Eeekster, ErikNilsson, Feco, Fredi@wiki, HamburgerRadio, Hans G. Oberlack, Hu12, Infilms, Ino5hiro, Javert, Jemappel1, Ktwombley, Nbarth, NuclearWinner, Octopus-Hands, Oroso, Pg133,
Qwertythecat, Renata3, Rhobite, Rufous, Sebross, Shyam, SirIsaacBrock, Snoyes, Staffwaterboy, Surajmohandas, TWCarlson, Tesseran, TheParanoidOne, TheoClarke, Thingg, Thue,
Tsotnekutalia, Underpants, WipedEven, Yudengdeng, 149 anonymous edits

Markup (business)  Source: http://en.wikipedia.org/w/index.php?oldid=330288520  Contributors: Awayls, Babij, Barkeep, CINCABF, Dcm684, Ehn, Fabrictramp, Fireswordfight, HCHR,
Hu12, Hypopotamus, James084, Joerite, JubalHarshaw, Kuru, LutzL, Maurreen, Maximus1973, Michael Devore, Michael Hardy, Murgh, Mydogategodshat, Mygolfretailguru, Pearle, Professor
marginalia, RexNL, RobertRFreeman, Ruakh, SoniaZ, Sun2009, 57 anonymous edits

Gross profit  Source: http://en.wikipedia.org/w/index.php?oldid=337541247  Contributors: 2004-12-29T22:45Z, Alansohn, Auminski, Bettia, Billda, DocendoDiscimus, EhsanQ, Ezrakilty,
Famspear, Frumphammer, Hectorthebat, Ideal gas equation, JPD, Lerty, Luc., LuckyWizard, Lvova, Pan1987, RJN, Shawnc, Shyam, SirIsaacBrock, Smalljim, Snigbrook, SpuriousQ, Svetovid,
Thatguyflint, TheoClarke, Tiggerjay, Wikien2009, Yahel Guhan, 46 anonymous edits
Image Sources, Licenses and Contributors 15

Image Sources, Licenses and Contributors


Image:Emblem-money.svg  Source: http://en.wikipedia.org/w/index.php?title=File:Emblem-money.svg  License: GNU General Public License  Contributors: perfectska04
License 16

License
Creative Commons Attribution-Share Alike 3.0 Unported
http:/ / creativecommons. org/ licenses/ by-sa/ 3. 0/

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