Final answer:
The subject is Business, and it is applicable to High School level. The gross method records discounts not taken as part of sales revenue, while the net method considers discounts not taken as interest revenue.
Step-by-step explanation:
The subject of this question is Business and it is applicable to High School level.
The sales revenue recognition method that views discounts not taken by the customer as part of sales revenue is known as the gross method. Under this method, the full sales amount is recorded as revenue, regardless of whether the customer takes the discount or not.
On the other hand, the net method considers discounts not taken as interest revenue. According to this method, the discount amount that the customer is entitled to is recorded separately as interest revenue, rather than reducing the sales revenue amount.