Earnings releases, calls & guidance · Core
Bookings
Also called: gross bookings, orders booked
ELI5
Contracted customer commitments recorded under a company's defined method.
Used in conversation
“The reader should be able to distinguish bookings from management’s interpretation of it.”
Pitch context
You will see “Bookings” in annual reports, earnings decks, filings and investor presentations when the discussion reaches earnings releases, calls & guidance.
Why it matters: In earnings releases, calls & guidance, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Connected terms
- RevenueRevenue is recognised under an accounting policy; bookings usually record contracted commercial value and are company-defined.
- BillingsBookings describe contracted value; billings describe amounts invoiced during a period.
- BacklogBookings record contracted commercial value under a company definition; backlog is the unfulfilled portion of contracted or ordered work awaiting delivery or recognition.
Sources & evidence · 6
Direct term-level sources and supporting source families.
- U.S. Securities and Exchange Commission — How to Read a 10-KDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsDirect source · primary · checked 2026-08-16
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- U.S. Small Business Administration — Write your business planSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — EDGAR and filing resourcesSupporting source family · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Supporting source family · institutional · checked 2026-08-16