ACI » Topics » Revenue Recognition

This excerpt taken from the ACI 10-K filed Mar 1, 2010.
Revenue Recognition
 
Coal sales revenues include sales to customers of coal produced at Company operations and coal purchased from third parties. The Company recognizes revenue from coal sales at the time risk of loss passes to the customer at contracted amounts. Transportation costs are included in cost of coal sales and amounts billed by the Company to its customers for transportation are included in coal sales.


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Table of Contents

 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
 
These excerpts taken from the ACI 10-K filed Feb 27, 2009.
Revenue Recognition
 
Coal sales revenues include sales to customers of coal produced at Company operations and coal purchased from third parties. The Company recognizes revenue from coal sales at the time risk of loss passes to the customer at contracted amounts. Transportation costs are included in cost of coal sales and amounts billed by the Company to its customers for transportation are included in coal sales.
 
Revenue
Recognition



 



Coal sales revenues include sales to customers of coal produced
at Company operations and coal purchased from third parties. The
Company recognizes revenue from coal sales at the time risk of
loss passes to the customer at contracted amounts.
Transportation costs are included in cost of coal sales and
amounts billed by the Company to its customers for
transportation are included in coal sales.


 




These excerpts taken from the ACI 10-K filed Feb 29, 2008.
Revenue Recognition
 
Coal sales revenues include sales to customers of coal produced at Company operations and coal purchased from third parties. The Company recognizes revenue from coal sales at the time risk of loss passes to the customer at contracted amounts. Transportation costs are included in cost of coal sales and amounts billed by the Company to its customers for transportation are included in coal sales.
 
Revenue
Recognition



 



Coal sales revenues include sales to customers of coal produced
at Company operations and coal purchased from third parties. The
Company recognizes revenue from coal sales at the time risk of
loss passes to the customer at contracted amounts.
Transportation costs are included in cost of coal sales and
amounts billed by the Company to its customers for
transportation are included in coal sales.


 




This excerpt taken from the ACI 10-K filed Mar 1, 2007.
Revenue Recognition
      Coal sales revenues include sales to customers of coal produced at Company operations and coal purchased from other companies. The Company recognizes revenue from coal sales at the time risk of loss passes to the customer at the Company’s mine locations at contracted amounts. Transportation costs are included in cost of coal sales and amounts billed by the Company to its customers for transportation are included in coal sales.
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