Revenue Recognition (ASC 606 / IFRS 15)

How to Record Product Custom Engraving Revenue

Record revenue for personalization services added to a physical product at the time of purchase.

Account NameTypeDebit ($)Credit ($)
CashAsset150.00-
Product RevenueRevenue-125.00
Service RevenueRevenue-25.00

💡 Accountant's Note

Revenue for the product and the customization service are both recognized upon shipment or delivery, as they are typically bundled and delivered together.

Practitioner & Systems Framework

💻 ERP Architecture

Identify the engraving as a separate line item but keep the same recognition trigger as the base product.

⚠️ Audit Flags

High return rates on customized items where the 'right of return' might be legally restricted.

📄 Required Documentation

Sales order detail specifying the customization and shipping verification.

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Expert Analysis by Qusai Ahmad

General Accountant Supervisor & IFRS Specialist

Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.

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