Telecommunications
SIM Replacement Fee
Charging a customer for replacing a lost, stolen, or damaged SIM card.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Customer Account | Asset (+) | 5.00 | - |
| SIM Replacement Fee Revenue | Revenue (+) | - | 5.00 |
💡 Accountant's Note
SIM replacement fees cover the cost of the physical SIM and administrative processing. Revenue is recognized at point of issuance.
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