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Revenue recognition on pass-thru vendor services vs. subcontractor transactions

EITF 99-19Is there any guidance available with criteria needed to recognize revenue on transactions that could qualify as either pass-thru vendor services or subcontrator arrangements?


Ted Monohon
Title: VP -Finance / Controller
Company: Fantex
(VP -Finance / Controller, Fantex) |

Sounds like it could be an EITF 99-19 issue (gross vs net).

(Director of Accounting) |

Thank you!

Sarah Jackson
Title: Associate Editor
Company: Proformative
(Associate Editor, Proformative) |

Anonymous, you might also want to take a look at this free recorded webinar video titled, "Taming Revenue Recognition: Best Practices to Ensure Compliance:"


Best... Sarah

Topic Expert
Wayne Spivak
Title: President & CFO
LinkedIn Profile
(President & CFO, |

I find, notwithstanding the guidelines, that at least SMB's like recording at Gross. Bigger revenue number, "bigger company". Ego boost.


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