Alsup Consulting sometimes performs services for which it receives payment at the conclusion of the engagement, up to six months after services...

Alsup Consulting sometimes performs services for which it receives payment at the conclusion of the engagement, up to six months after services commence. Alsup recognizes service revenue for financial reporting purposes when the services are performed. For tax purposes, revenue is reported when fees are collected. Service revenue, collections, and pretax accounting income for 2010–2013 are as follows: