Revenue

In accounting, revenue is the total amount of income generated by the sale of goods and services related to the primary operations of a business. Commercial revenue may also be referred to as sales or as turnover. Some companies receive revenue from interest, royalties, or other fees. "Revenue" may refer to income in general, or it may refer to the amount, in a monetary unit, earned during a period of time, as in "Last year, company X had revenue of $42 million". Revenue is reported on the income statement as the "top line" due to its position at the very top of the statement. This is to be contrasted with the "bottom line" which shows profit or net income, which is calculated by deducting total expenses from revenue.