I agree it's up to interpretation, but in this scenario, the seller has shipped a set number of goods that the customers have paid for. The revenue has been gen

I agree it's up to interpretation, but in this scenario, the seller has shipped a set number of goods that the customers have paid for. The revenue has been generated but not moved successfully through a service provider to the final destination. So it's not just an estimate. The money is not imaginary, it has already been collected from the customers.