# Contra-revenue account

> Contra-revenue account — An account with a debit balance netted against gross revenue — returns, allowances, sales discounts, rebates — so net revenue is presented after them.

Source: https://lopifi.com/glossary/contra-revenue-account
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is contra-revenue account?** In accounting, contra-revenue account means an account with a debit balance netted against gross revenue — returns, allowances, sales discounts, rebates — so net revenue is presented after them.

## Words this system refuses for it

- expense
- cost of revenue

- **Category:** Revenue recognition
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** account, revenue, debit