Excerpt about revenue recognitina taken from Tesla's $10-K$ for the fiseal year that ended on

December $31,2019$

Energy Gieneration and Storage Sales

Energy generation and storage sales revenue consists of the sale of solar energy systems and energy

storage systems to residential, small$-$commercial, large$-$commercial, and utility$-$grade customers

Sales of solar energy systems to residential and small$-$scale commercial customers consist of the

engineering, design, and installation of the system. Poost installation, residential and small$-$scale

energy generation data. Residential and small$-$scale conmercial customers pay the full purchase

price of the solar energy system upfront. Revenoe for the design and installation obligation is

recognized when control transfers, which is when we install the system. Revenue for the monitoring service is recognized ratably over the warranty period of the solar energy system.

For large$-$conmencial and utility$-$grade solar energy system and energy stonge system sales, which

For large$-$commercial and utility$-$grade solar energy system and energy stonge system sales, which consist of the engineering. design, and installation of the system, customers make milestone

consist of the engineening, design, and installation of the system, customers make milestone

payments that are consistemt with contract$-$specific phases of a projest. Revenve from such

incurred as a percentage of total estimated contract costs.

In instances where there are multiple performance obligations in a single contract, we allocate the

consideration to the varioas obligations in the contract based on the relative standalone selling

prise method.

As part of our solar energy system and energy storage system contracts, we may provide the

customer with performance gurantees that warrant that the underlying system will meet or exceed

the minimum cnerzy peneration or retention requirements specified in the contrast. In eertain

instmees, we may receive a bonas payment if the system performs above a specified level.

Conversely, if a solar energy system or energy storage system does not meet the performance

garantee requirements, we may be required to pay damages. These guarantees represent a form

reporting period as additional performance data becomes available. Such estimates are incladed in

reported revenoe only to the extent that it is probable a significant reversal of revenue will not

oscur.

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Excerpt about revenue recogaition taken from Best Buy's $16-$K for the fiscal year that ended

on January $28,2023.$

Revenue Recognition

We generate revenue from the sale of products and services. Revenue is reoognized when control

of the promised goods or services is transferred to our custonsers, in an amount that reflects the

transaction price consideration that we expect to receive in exchange for those goods or services.

Our revenue exeludes sales and usage$-$based taxes collested and is reported net of sales refunds.

which includes an estimate of future returns and contract cancellations based on hisionical refund

rates, with a corresponding reduction to cost of sales. We defer the revenae associated with any

unsatisfied performance obligation until the obligation is satisfied, ie$.,$ when control of a prodact

Best Buy Guf Cards

We sell Best Bay gift cards to our customers in our retail stores, online and through select thind

parties. Our gift cards do not expire. We recognize revenae from gift cards athen the card is

not expected to be redeensed $("$breakage$").$ We estimate breakage based on historical patterns and

other factors, such as laws and regulations applicable to each jurisdiction. Gift card breakage

income was $$99$ million, $$49$ million and $$33$ million in fiscal $2023,$ fiscal $2022,$ and fiscal $2021,$

respectively.

Excerpt about receivables taken from Best Buy's $10-K$ for the fiscal year that ended on

January $28,2023.$

Receivables

Receivables consist primarily of ansounts due from vendors for various vendor funding programs.

banks for customer credit card and debit card transactions, online markeplace partnerships and

mobile phone network operators for device sales and conmissibes. Resivables are stated at their

carrying values, net of a reserve for expected credit woses, which is primanily based on historical

collection trends. Our allowances for uncollectible recervables were $$30$ million and $$39$ million as of January $28,2023,$ and Janury $29,2022,$ respectively. We had $$41$ million and $$52$ million

of write$-$offs in fiscal $2023$ and fiscal $2022,$ respectively.

Excerpt about inventories taken from Chevron's $10-K$ for the fiscal year that ended on

December $31,2022.$

Inventories

Crude oil, products and chemicals invemtories are g