Default Category
-
Plug Power: A Case of Negative Revenue
Koch, AdamCase DARDEN-C-2460-EAccounting and ControlThis case examines the accounting implications of a customer incentive deal between Plug Power (Plug; an industry-leading manufacturer of hydrogen fuel cells) and Amazon.com, Inc. (Amazon; Plug’s major customer). Alexis Reed is an analyst struggling to understand the implications of the negative annual revenue reported by Plug for fiscal year 2020. This extremely rare occurrence was caused by the interaction between the accounting rules for repor...Starting at €8.20
-
Reike Technology: Revenue Recognition and Pay-When-Paid Clauses
Lixin Pan; Ying Yu; Lei LiCase IVEY-9B17B016-EAccounting and Control, StrategyIn December 2013, Reike Technology Co. Ltd. (Reike), a Chinese information technology and outsourcing company, faced an accounting revenue recognition problem. Reike had a well-deserved reputation in the software outsourcing industry, having built partnerships with Fortune 500 companies since the 1990s. However, in 2012, it collaborated on a project with a multinational software company that included a “pay-when-paid” clause in the contract. Acco...Starting at €8.20
-
Reike Technology: Revenue Recognition and "Pay-When-Paid" Clauses - Teaching Note
Lixin Pan; Ying Yu; Lei LiTeaching Note IVEY-8B17B016-EAccounting and Control, StrategyTeaching note for product 9B17B016.Starting at €0.00
-
Plug Power: A Case of Negative Revenue - Teaching note
Koch, AdamTeaching Note DARDEN-C-2460TN-EAccounting and ControlTeaching note for product C-2460Starting at €0.00