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The revenue standard provides implementation guidance to assist reporting entities in applying the guidance to more complex arrangements or specific situations. The revenue standard includes specific guidance on rights of return, warranties, nonrefundable upfront fees, bill-and-hold arrangements, consignments, and repurchase rights.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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