Netalis sells annual office-cleaning contracts to businesses. It commits to its customers to a level of quality, alone sets the prices and has the services performed by subcontractors that it selects and on which it imposes schedules, procedures and work sites; if a subcontractor fails, it must send another team at its own cost. Netalis holds no inventory. Its chief financial officer proposes to recognise only the margin, on the grounds that Netalis employs no cleaning staff. Write a memo concluding on the role of Netalis and on the amount of revenue.