Revenue recognition-relevant transactions result in the creation of revenue accounting items. Revenue accounting items contain source information about these transactions that result in the creation of revenue accounting contracts, performance obligations, and order fulfillment in Revenue Accounting.

The class for revenue accounting items determines the technical properties of revenue accounting items.

The following statuses are possible for a revenue accounting item:

The various statuses of revenue accounting items are reflected on a technical level using different database tables. There is a separate database table for each status of each revenue accounting item class.