# Area: revenue

How revenue is presented.

### BS-revenue-1: Platform payouts are recorded gross when the business is the principal (B-17)

- **Status:** AUTHORITY
- **Statement:** When the business controls the good or service before it is transferred to the customer (is the principal), a payout from a platform MUST be recorded as revenue in the gross amount of consideration, the platform's fee as an expense, and the deposit as gross less fee. An agent records only its fee or commission.
- **Sources:**
  - external: ASC 606-10-55-37, 55-37A and 55-37B (principal: gross amount of consideration); ASC 606-10-55-38 (agent: the fee or commission); ASC 606-10-55-39 (indicators)
- **Symbolic form:** `revenue = gross`; `expense = fee`; `deposit = gross - fee`.
- **Examples:** none yet. The schema has no payout event; the example for a settlement through a processor (BS-arap-6) shows the same gross presentation for a customer payment.
- **Applicability:** principal versus agent is a judgment under 55-39; the CPA confirms.