Total amount invoiced by the inland waterways transport (IWT) enterprise during the period under review. This total corresponds to market sales of goods or services supplied to third parties. Turnover includes all duties and taxes on the goods or services invoiced by the enterprise with the exception of VAT invoiced by the unit vis-a-vis its customers. It also includes all other charges to customers. Reductions in prices, rebates and discounts as well as the value of returned packing must be deducted, but not cash discounts.