Telecommunications
SIM-Only Plan Revenue
Recognizing monthly revenue from a SIM-only postpaid plan with no handset subsidy.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Accounts Receivable (SIM-Only) | Asset (+) | 18.00 | - |
| Subscription Revenue (SIM-Only) | Revenue (+) | - | 18.00 |
💡 Accountant's Note
SIM-only plans are pure service contracts with no handset component — simpler IFRS 15 treatment with a single performance obligation. Higher margins than bundled plans as there is no handset cost.
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