A general accounting question...do all companies count revenue the same way for scenarios like: - Product is purchased by store. - Customer actually buys prod

A general accounting question...do all companies count revenue the same way for scenarios like: - Product is purchased by store. - Customer actually buys product. - Customer returns product. - Unsold product is returned by store. In other words, I don't know how to compare this to anything else because I don't know if it's counting units that didn't reach real customers, or if the announcement would be a lot different two weeks from now after some people return their Christmas presents?