Epstein File EFTA01382866: Arrangement and Controlled (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01382866: Arrangement and Controlled (DS10)

Financial RecordDate unavailableEFTA013828661 keyword hits

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This document contains accounting or financial policy language describing revenue recognition standards. It discusses how a company recognizes revenue when price is fixed, evidence of an arrangement exists, services are performed, and collectability is assured. It also references revenues recorded net of costs not controlled by the company, including interchange and assessment fees from Card Associations.

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🔑 Evidence Keywords

arrangement controlled

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PersonKeyword

Excerpt 1

The Company recognizes revenue when the price is fixed or determinable, persuasive evidence of an **arrangement** exists, the service is performed and collectability

Excerpt 2

Certain revenues are recorded net of certain costs not **controlled** by the Company, including interchange and assessment fees charged by the Card Associations