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Income Statement Puzzle

Horizontales
Obligations
Amounts earned by service providers
Amounts representing revenue that has not yet been collected from customers
Amount paid to vendor or received from customer but not yet recognized
When revenue exceeds expenses for a period
Verticales
When expenses exceed revenue
Amounts earned by retailers and manufacturers
A summary of revenues and expenses
Amounts recognized as revenues or expenses in the period earned but not yet received from customers or incurred but not yet paid to vendors
Activities in which you engage to earn a profit
Amounts incurred in support of earning revenue