AICPA Gaming Audit & Accounting Guide
Gaming Revenues Redefined Gross vs. Net (Chapter 3) • Gross Gaming Revenue = 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.
BlueBird CPAs
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