3.For an SME, revenue shall arise on all of the following transactions and events except a.Sale of goods or rendering of services. b.Construction contracts in which the entity is the contractor....

3.For an SME, revenue shall arise on all of the following transactions and events except a.Sale of goods or rendering of services. b.Construction contracts in which the entity is the contractor. c.Use by others of entity assets yielding interest, royalties or dividends. d.Revenue shall arise in any of these transactions.