Illegal Dumping, page-8

You are correct, revenue (already stated by SP3) is not equal to cash receipts (what will be in the 4C). But it is the "best guide" for a conservative estimate of cash receipts.

• Last quarter the monthly revenues added to $987,000 and receipts were reported as $1,032,000 - similar

• The previous quarter the monthly revenues added to $1,050,000 and receipts were reported as $1,413,000 - quite different

If anyone wants to give an accountancy explanation of why they vary - please feel free to do so.

What can be seen from the above two examples, is that the variability is not predictable.

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