# Industries

Every sector has its own recurring judgements. These pages set out the ones that decide how a sector’s numbers are read.

## [Technology & IT Services](https://soniassociates.in/industry-technology)

In technology companies, growth usually runs ahead of the accounting underneath it.

Revenue · People costs · Development costs · Cross-border

## [Manufacturing & Industrials](https://soniassociates.in/industry-manufacturing)

In manufacturing, the balance sheet decides how much of the reported profit is real.

Inventory · Fixed assets · Receivables · Group

## [Energy & Infrastructure](https://soniassociates.in/industry-energy-infrastructure)

Long-lived assets and project finance turn each accounting judgement into a decision that lasts for decades.

Conversion · Leases and provisions · Financing · Transactions

## [Financial Services & NBFCs](https://soniassociates.in/industry-financial-services)

For a lender, the credit loss model decides what the accounts say about the business.

Expected credit loss · Income recognition · Prudential reporting · Digital lending

## [Consumer & Retail](https://soniassociates.in/industry-consumer-retail)

In high-volume businesses, small leaks become large losses long before anyone sees them.

Cash and controls · Leases · Revenue · Inventory

## [Family Enterprises & Private Wealth](https://soniassociates.in/industry-family-enterprises)

The hardest questions in a family business are rarely about tax. The tax consequences arrive later.

Governance · Related parties · Tax · Liquidity

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