WILEY CMAEXCEL 2019 Errata Revised/new text is red Deleted text is struck out In some cases, additional text, before and after the change, may be included to clarity the context or specific location Italicized text is FYI Wiley CMAexcel Learning System Exam Review 2019 Instructor Guide for Part Date Mar 13 2019 Location Session (page 182; slide 73) 3.22.2019 | Page of Update or Errata (a) Revenue is calculated as (20% x ($5,000,000 transaction price - $1,500,000 cost of the elevators)) + $1,500,000 | John Wiley and Sons, Inc