Gross margin for a period: Sanctioned SQL that produces the gross-margin figure for a period, per Acme's FY2026 Cost Allocation Standard (full COGS = product + fulfillment + shipping + payment fees).

Revenue for a fiscal year: Sanctioned SQL that produces the recognized-revenue figure for a given fiscal year, per Acme's FY2026 Revenue Recognition Policy.

Gross Margin (legacy, pre-FY2026): Retired gross-margin definition that included only product cost. Preserved for historical query reproducibility. Do not use for new analyses.

Gross Margin: Gross margin for a period, per Acme's FY2026 Cost Allocation Standard (product cost + inbound fulfillment + outbound shipping + payment fees).

Revenue: Recognized revenue for a period, per Acme's FY2026 revenue-recognition policy. Backed by an Attested Computation.

Acme Retail — Cost Allocation & Margin Standard (FY2026): Finance policy defining COGS composition and the standard gross-margin formula. Introduced FY2026 (superseded a legacy definition that excluded fulfillment/shipping).

Acme Retail — Revenue Recognition Policy (FY2026): Finance policy defining when a customer order is recognized as revenue. Reviewed annually.