Definition

Revenue for a fiscal year is the sum of net_amount over orders that (a) reached order_status = 'delivered', (b) completed the 30-day return window, and (c) fall in the fiscal year by order_ts. Multi-currency orders are converted to USD at the order_ts daily reference rate. [revenue-policy]

The sanctioned computation is computations/revenue-ytd.md. Consumers MUST run and attest that computation rather than composing their own SUM. The attester rejects any receipt whose executed SQL does not match the sanctioned form.

Reporting cuts

• By fiscal year: the sanctioned computation takes year as its sole parameter.
• By channel or category: these are approved narrations, not new metrics. Join the receipt's row-level result to orders.channel or to order_lines × products.category client-side. Do NOT rewrite the sanctioned SQL.

Trust and freshness

• Verified: VP Finance sign-off on 2026-07-01, against the FY2026 policy.
• Stale after 2026-12-31: Finance re-issues the revenue recognition policy each January. Consumers of this concept after 2027-01-01 MUST re-verify the definition against the new policy before serving.

[revenue-policy]: Revenue Recognition Policy (FY2026)