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Note 1: Disaggregation of Revenue
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General Renewable
Primary Geographic Markets Contracting Energy Specialty Trade
Northern California $ 450,000 $ 650,000 $ 1,100,000
Washington 2,500,000 400,000 5,000,000 7,900,000
Texas 50,000,000 3,500,000 53,500,000
$ 52,950,000 $ 4,550,000 $ 5,000,000 $ 62,500,000
Major Product Lines / Service Lines
Tenant Improvement $ 6,500,000 $ 6,500,000
Government 3,500,000 3,500,000
General Building 42,950,000 42,950,000
Mechanical 3,500,000 3,500,000
Concrete 1,500,000 1,500,000
Solar 4,550,000 4,550,000
$ 52,950,000 $ 4,550,000 $ 5,000,000 $ 62,500,000
Timing of Revenue Recognition (*)
Products Transferred at a Point in Time $ 4,500,000 1,000,000 5,500,000
Products and Services Transferred Over
Time
48,450,000 4,550,000 4,000,000 57,000,000
$ 52,950,000 $ 4,550,000 $ 5,000,000 $ 62,500,000
* Required for Non-Public Companies, other items in table are optional.
Practical Application Note: The only quantitative disaggregation requirement for non-public entities is reporting
revenue recognized at a point in time and over time. It is believed that most entities will refl ect these two numbers
on the face of the P&L statement. While private companies may present quantitative disaggregation, many will
use qualitative disclosure language to meet the requirement of "how economic factors aff ect the nature, amount,
timing and uncertainty of revenue and cash fl ows."
In the following table, revenue is disaggregated by primary geographical market, major product line, and
timing of revenue recognition. The table also includes a reconciliation of the disaggregated revenue with
the reportable segments.
