मानक लेखांकन सिद्धांतों (जैसे प्राप्ति अवधारणा) के तहत, राजस्व को आम तौर पर उस समय अर्जित माना जाता है जब:

In the case of sale of goods on approval basis, revenue should not be recognized until:

Scrubber provides contract cleaning services in commercial office premises. Scrubber charges each business an annual fee of $1,200, based upon providing an agreed level of service each month. In one office block there are twelve businesses which use Scrubber to provide cleaning services. At 1 April 20X5 four businesses had paid one month in advance and two customers were in one month in arrears. With effect from 31 August 20X5, one customer terminated their agreement with Scrubber, whilst two additional contracts were signed to take effect from 1 December 20X5. At 31 March 20X6, the same four businesses had paid one month in advance and two customers were in arrears by one month. Each annual service contract is regarded as a contract which gives rise to obligations which are satisfied over a period of time. What sales revenue can Scrubber recognise in the financial statements for the year ended 31 March 20X6?