The family use of the Waltham Center should generate considerable discussion, Is the family use revenue? A cost? A withdrawal? Measure a retail? Measure a cost? Worth worrying about? Accounting. If the amount is material, treats the family use as a withdrawal measured at cost. This use is not an expense associated with revenue. iT is not a revenue . The amount is not measured at retail. Measurement at cost reflects the replacement cost value of the asset transferred to the owner. In this case the cost is probably worth worrying about since the family use is form of "leakage" that may become more significant and distort the operating results if not controlled.