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RA Type Orad Wipr Wipo Wipp Rucr Ruco Rucp RCCR Rcco RCCP Riml Rilc Capp Cosr Coso Cosp Clco CLRV Poci Pocs Pocp Pocl Pocr Vlco VLCC VLRV Varr RRDP Dnps Ccra

This document defines various types of revenue analysis (RA) codes and provides descriptions of each. The codes relate to work in process, reserves, costs of sales, revenues, losses, and profits under different capitalization requirements and methods. Key areas covered include work in process, reserves for unrealized costs and complaints, revenues and losses under the percentage of completion (POC) method, and how various accounts relate to revenue and cost-based profit analysis.

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V S Krishna Achanta
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135 views

RA Type Orad Wipr Wipo Wipp Rucr Ruco Rucp RCCR Rcco RCCP Riml Rilc Capp Cosr Coso Cosp Clco CLRV Poci Pocs Pocp Pocl Pocr Vlco VLCC VLRV Varr RRDP Dnps Ccra

This document defines various types of revenue analysis (RA) codes and provides descriptions of each. The codes relate to work in process, reserves, costs of sales, revenues, losses, and profits under different capitalization requirements and methods. Key areas covered include work in process, reserves for unrealized costs and complaints, revenues and losses under the percentage of completion (POC) method, and how various accounts relate to revenue and cost-based profit analysis.

Uploaded by

V S Krishna Achanta
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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RA type

ORAD
WIPR
WIPO
WIPP
RUCR
RUCO

RUCP
RCCR

RCCO

RCCP

RIML

RILC
CAPP
COSR
COSO
COSP
CLCO
CLRV
POCI
POCS
POCP
POCL
POCR
VLCO
VLCC
VLRV
VARR
RRDP
DNPS
CCRA
Description
Other Results Analysis Data ORAD Revenue base
Work in Process with Requirement to Capitalize WIPR
Work in Process with Option to Capitalize WIPO Category
Work in Process with Prohibition to Capitalize WIPP WIPR
Reserves for Unrealized Costs (Group with Req. to Cap.) RUCR WIPP
Reserves for Unrealized Costs (Grp with Option to Cap.) RUCO WIPO
RUCR
Reserves for Unrealized Costs (Grp w/ Prohib. to Cap.) RUCP
Reserves for Cost of Comp./Comm. (Grp w/ Req. to Cap.) RCCR RUCO
RUCP
Reserves for Cost of Comp./Comm. (Grp w/ Opt. to Cap.) RCCO
RCCR
Reserves for Cost of Comp./Comm. (Grp w/Prohib.to Cap.) RCCP
RCCO
Reserves for Imminent Loss RIML
RCCP
Reserves for Imm. Loss, Including Inv. w/Option to Cap. RILC
Capitalized Profit CAPP RIML
Cost of Sales with Requirement to Capitalize COSR
Cost of Sales with Option to Capitalize COSO
Cost of Sales with Prohibition to Capitalize COSP
Calculated Costs CLCO POCI
Calculated Revenue CLRV 600 POCS
Revenue in Excess of Billings (POC Method) POCI POCL
Revenue Surplus (POC Method) POCS POCR
Calculated Profit (POC Method) POCP
Loss (POC Method) POCL 200
Realized Loss (POC Method, Data for Profit. Analysis) POCR
Valuated Costs VLCO
Valuated Cost of Complaints and Commissions VLCC
Valuated Actual Revenue/Revenue Affecting Net Income VLRV
Variance from Results Analysis VARR
Reduction in Rev. Excess of Billings by Down Payments RRDP
Down Payment Surplus DNPS
Costs from Credit Results Analysis CCRA
Revenue based result analysis

Meaning
Work in process (requirement to capitalize)
Work in process (prohibition to capitalize)
Work in process (option to capitalize)
Reserves for unrealized costs (requirement to
capitalize)
Reserves for unrealized costs (option to capitalize)
Reserves for unrealized costs (prohibition to capitalize)

Reserves for the cost of complaints (requirement to


capitalize)
Reserves for the cost of complaints (option to
capitalize)
Reserves for the cost of complaints (prohibition to
capitalize)
Reserves for imminent loss

Cost based POC


Revenue in excess of billings
Revenue surplus
Loss
Realized loss
FI

COPA (+) Actual revenue


(+) Revenue affecting net income (+) Revenue in excess of billings
(-) Costs affecting net income (+) Work in process
(-) Reserves for imminent loss (-) Revenue surplus
(-) Actual costs
(-) Reserve for unrealized costs / complaints / commissions
(-) Reserves for imminent loss
/ commissions

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