July 2020 Level II Training Book

Gaming Revenues Redefined Gross vs. Net (Chapter 3) • Gross Gaming Revenue (or Win) = The difference between gaming wins and losses from banked games before deducting incentives or adjusting for changes in progressive jackpot liability accruals.

• Net Gaming Revenue = Gross Gaming Revenue – incentives +/- change in progressive jackpots + revenue from related gaming activities.

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Gaming Revenues – (Appendix C)

Above the line

Below the line

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BlueBird CPAs

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