A computer technician repairs a customer's laptop and is paid. Later the same technician sells off an old van that is no longer needed for the business. How should each be treated?

1. Revenue results only from the activities the business is set up to do. 2. Repairing a computer is the technician's core service, so it earns revenue. 3. Selling a van the business no longer needs is not the core activity, so it is not revenue. 4. Option A wrongly treats the van sale as revenue; option D reverses the logic; option B ignores that the repair clearly earns revenue. 5. Therefore only the repair is revenue. _Source: Jonick, Principles of Financial Accounting (CC BY-SA 4.0), §1.1 "Introducing Accounts and Balances", p.11_