Examlex
Which of the following categories of revenue is not included in AASB 118 Revenue?
Depletion Expense
The allocation of the cost of natural resources over the period they are consumed or sold.
Coal Mine
A site for the extraction of coal from the earth, typically involving underground or open-pit operations.
Accumulated Depreciation
The total depreciation for a fixed asset that has been charged to expense since the asset was acquired and made available for use.
Trade-in Allowance
The amount credited to a buyer by a seller for the property or goods being part-exchanged.
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