Account Information

Financial Statement Income Statement
Normal Balance Credit

Definition

Revenue from maintenance, warranty, spare parts, and technical support services for manufactured products after sale.

📐 IFRS vs US GAAP Accounting Treatment

IFRS IFRS 15 Revenue from Contracts with Customers
US GAAP ASC 606 Revenue from Contracts with Customers

❓ Frequently Asked Questions

Q: What are after-sales services revenue?

A: Revenue from maintenance, warranty, spare parts, and technical support for manufactured products after sale, treated as separate service revenue.