949:(a.k.a. non-operating revenue) is revenue from peripheral (non-core) operations. For example, a company that manufactures and sells automobiles would record the revenue from the sale of an automobile as "regular" revenue. If that same company also rented a portion of one of its buildings, it would record that revenue as "other revenue" and disclose it separately on its income statement to show that it is from something other than its core operations. The combination of all the revenue-generating systems of a business is called its
1305:
generic business-based accounting standards can give a fair and accurate picture of government accounts, in that with a monetary policy statement to the reserve bank directing a positive inflation rate, the expense provision for the return of currency to the reserve bank is largely symbolic, such that to totally cancel the currency in circulation provision, all currency would have to be returned to the reserve bank and canceled.
1575:
1220:. If a company displays solid "top-line growth", analysts could view the period's performance as positive even if earnings growth, or "bottom-line growth" is stagnant. Conversely, high net income growth would be tainted if a company failed to produce significant revenue growth. Consistent revenue growth, if accompanied by net income growth, contributes to the value of an enterprise and therefore the
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which is printed. This is recorded as an advance to the retail bank together with a corresponding currency in circulation expense entry, that is, the income derived from the
Official Cash rate payable by the retail banks for instruments such as 90-day bills. There is a question as to whether using
1121:
While the current IFRS conceptual framework no longer draws a distinction between revenue and gains, it continues to be drawn at the standard and reporting levels. For example, IFRS 9.5.7.1 states: "A gain or loss on a financial asset or financial liability that is measured at fair value shall be
787:, income from fundraising activities, and membership dues. Revenue (income and gains) from investments may be categorized as "operating" or "non-operating"—but for many non-profits must (simultaneously) be categorized by
865:
For non-profits with substantial revenue from the dues of their voluntary members: non-dues revenue is revenue generated through means besides association membership fees. This revenue can be found through means of
690:, revenue is a subsection of the equity section of the balance statement, since it increases equity. It is often referred to as the "top line" due to its position at the very top of the
1208:
Revenue is a crucial part of financial statement analysis. The company's performance is measured to the extent to which its asset inflows (revenues) compare with its asset outflows (
886:
Business revenue is money income from activities that are ordinary for a particular corporation, company, partnership, or sole-proprietorship. For some businesses, such as
732:, do not use the same process for measuring revenue. Corporations that offer shares for sale to the public are usually required by law to report revenue based on
1286:
Government revenue includes all amounts of money (i.e., taxes and fees) received from sources outside the government entity. Large governments usually have an
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recognised in profit or loss ..." while the IASB defined IFRS XBRL taxonomy includes OtherGainsLosses, GainsLossesOnNetMonetaryPosition and similar items.
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when earnings are negative and the P/E is meaningless. Though a company may have negative earnings, it almost always has positive revenue.
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935:. Most businesses also have revenue that is incidental to the business's primary activities, such as interest earned on deposits in a
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In general usage, revenue is the total amount of income by the sale of goods or services related to the company's operations.
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from individuals and corporations, support from government agencies, income from activities related to the organization's
755:. Revenue account-names describe the type of revenue, such as "repair service revenue", "rent revenue earned" or "sales".
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accounts that are summarized periodically under the heading "revenue" or "revenues" on an
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Accounting Theory: Conceptual Issues in a
Political and Economic Environment, Volume 2
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receive most of their revenue from rendering services. Lending businesses such as
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674:. "Revenue" may refer to income in general, or it may refer to the amount, in a
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Wolk, Harry I.; Dodd, James L.; Rozycki, John J. (2008). Wolk, Harry I. (ed.).
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responsible for collecting government revenue from companies and individuals.
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or the rules established by a government or government agency. Two common
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is income received from selling goods or services over a period of time.
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generally imply total revenue minus total expenses in a given period. In
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Revenue is used as an indication of earnings quality. There are several
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894:, most revenue is from the sale of goods. Service businesses such as
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931:. This includes product returns and discounts for early payment of
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Revenues from a business's primary activities are reported as
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is the total amount of income generated by the sale of
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Price / Sales is sometimes used as a substitute for a
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is income that a government receives from taxpayers.
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713:from donors etc. to further its social purposes.
650:. Commercial revenue may also be referred to as
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1434:2006 Instructions for Form 990 and Form 990-EZ
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1522:Office of the Revenue Commissioners (Ireland)
615:
8:
1243:; also, companies use revenue to determine
1176:. Unsourced material may be challenged and
995:. Unsourced material may be challenged and
833:. Unsourced material may be challenged and
738:International Financial Reporting Standards
323:International Financial Reporting Standards
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779:, etc. This operating revenue can include
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1512:HM Revenue & Customs (United Kingdom)
1196:Learn how and when to remove this message
1015:Learn how and when to remove this message
853:Learn how and when to remove this message
646:related to the primary operations of the
1443:, U.S. Department of the Treasury, p. 22
734:generally accepted accounting principles
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914:to other organizations or individuals.
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1388:Financial & Managerial Accounting
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1260:is a calculation of revenue less the
1138:Revenue management § Forecasting
313:Generally-accepted auditing standards
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1315:List of largest companies by revenue
1297:Government revenue may also include
1174:adding citations to reliable sources
1109:+ taxes + interest + depreciation +
993:adding citations to reliable sources
831:adding citations to reliable sources
328:International Standards on Auditing
1390:. McGraw-Hill Irwin. p. 199.
1247:using the income statement method.
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874:or outsourcing the association's
385:Notes to the financial statements
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767:, revenue may be referred to as
709:revenue is income received by a
333:Management Accounting Principles
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1552:Louisiana Department of Revenue
1494:from the original on 2022-03-08
1469:from the original on 2022-03-11
745:double-entry bookkeeping system
1694:Statement of changes in equity
1542:Missouri Department of Revenue
1:
1578:The dictionary definition of
791:(along with other accounts).
308:Generally-accepted principles
1402:This definition is based on
1132:Financial statement analysis
1126:Financial statement analysis
718:standard accounting practice
1386:Joseph V. Carcello (2008).
1320:Legal tender#Demonetization
943:collected by the business.
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1235:The most important being
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765:non-profit organizations
759:Non-profit organizations
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508:Accounting organizations
496:People and organizations
32:Revenue (disambiguation)
1658:Governmental accounting
1252:price to earnings ratio
747:, revenue accounts are
256:Amortization (business)
1643:Management accounting
1267:Net income/sales, or
1136:Further information:
726:cash basis accounting
662:receive revenue from
380:Management discussion
1633:Financial accounting
1170:improve this section
989:improve this section
827:improve this section
347:Financial statements
300:Accounting standards
30:For other uses, see
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1699:Cash flow statement
1648:Forensic accounting
573:Earnings management
543:Positive accounting
417:Double-entry system
407:Bank reconciliation
212:Revenue recognition
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1715:Debits and credits
1557:2017-06-05 at the
1547:2007-11-20 at the
1537:2012-06-20 at the
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1439:2009-08-25 at the
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1276:Government revenue
1262:cost of goods sold
1099:+ taxes + interest
1089:– taxes – interest
1083:cost of goods sold
1071:– taxes – interest
1060:operating expenses
1047:cost of goods sold
722:accounting methods
644:goods and services
548:Sarbanes–Oxley Act
483:Sarbanes–Oxley Act
412:Debits and credits
247:Cost of goods sold
202:Matching principle
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1663:Social accounting
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460:
456:
451:
450:
442:
441:Trial balance
439:
437:
433:
430:
428:
425:
423:
422:FIFO and LIFO
420:
418:
415:
413:
410:
408:
405:
404:
400:
395:
394:
386:
383:
381:
378:
376:
373:
371:
368:
366:
363:
361:
360:Balance sheet
358:
356:
355:Annual report
353:
352:
348:
343:
342:
334:
331:
329:
326:
324:
321:
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296:
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287:
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279:
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269:
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234:
227:
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218:
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210:
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205:
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200:
198:
195:
193:
192:Going concern
190:
188:
185:
183:
180:
178:
175:
173:
170:
168:
165:
164:
157:
156:
148:
145:
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135:
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128:
125:
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118:
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100:
99:
92:
91:
85:
82:
80:
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72:
70:
67:
66:
64:
63:
59:
55:
54:
51:
47:
43:
39:
38:
33:
19:
18:Gross revenue
1745:Gross income
1740:Depreciation
1719:
1580:
1507:
1496:. Retrieved
1482:
1471:. Retrieved
1457:
1448:
1429:
1420:
1411:
1387:
1366:. Retrieved
1346:
1339:
1299:reserve bank
1296:
1285:
1258:Gross margin
1237:gross margin
1226:
1207:
1192:
1183:
1168:Please help
1156:
1120:
1111:amortization
1056:gross profit
1039:Gross profit
1011:
1002:
987:Please help
975:
946:
945:
926:
922:
918:
916:
900:barber shops
885:
868:sponsorships
864:
849:
840:
825:Please help
813:
776:
772:
768:
762:
742:
715:
696:
655:
651:
639:
633:
513:Luca Pacioli
434: /
285:
254: /
252:Depreciation
160:Key concepts
132:Governmental
1368:16 November
1033:gross sales
904:car rentals
707:Fundraising
703:Tax revenue
670:, or other
526:Development
503:Accountants
399:Bookkeeping
318:Convergence
276:Liabilities
207:Materiality
95:Major types
1750:Net income
1677:Statements
1619:Accounting
1498:2022-03-11
1473:2022-03-11
1331:References
1292:department
1214:Net income
1117:Accounting
1107:net profit
1097:net profit
1075:Net profit
1065:Net profit
688:accounting
684:net income
636:accounting
561:Misconduct
187:Fair value
137:Management
79:Management
50:Accounting
1186:June 2023
1157:does not
1079:net sales
1043:net sales
1029:Net sales
1005:June 2023
976:does not
941:sales tax
928:net sales
896:law firms
878:outlets.
872:donations
843:June 2023
814:does not
781:donations
668:royalties
660:companies
583:Hollywood
463:Financial
365:Cash-flow
122:Financial
1765:Category
1555:Archived
1545:Archived
1535:Archived
1525:Archived
1515:Archived
1492:Archived
1467:Archived
1437:Archived
1362:Archived
1309:See also
1302:currency
1210:expenses
1058:– total
933:invoices
664:interest
656:turnover
648:business
568:Creative
538:Research
468:Internal
455:Auditing
271:Goodwill
266:Expenses
117:Forensic
42:a series
40:Part of
1771:Revenue
1720:Revenue
1581:revenue
1224:price.
1178:removed
1163:sources
997:removed
982:sources
892:grocery
835:removed
820:sources
785:mission
773:support
711:charity
680:Profits
658:. Some
640:revenue
533:History
427:Journal
286:Revenue
172:Accrual
1488:"IASB"
1463:"IASB"
1404:IAS 18
1394:
1354:
1288:agency
1103:EBITDA
912:assets
736:or on
654:or as
478:Report
432:Ledger
375:Income
370:Equity
281:Profit
261:Equity
237:Assets
142:Social
107:Budget
1708:Terms
1222:share
919:sales
908:banks
743:In a
652:sales
473:Firms
102:Audit
1626:Type
1392:ISBN
1370:2020
1352:ISBN
1239:and
1161:any
1159:cite
1093:EBIT
980:any
978:cite
906:and
898:and
818:any
816:cite
789:fund
763:For
728:and
672:fees
242:Cash
127:Fund
112:Cost
1290:or
1212:).
1172:by
991:by
925:or
890:or
829:by
682:or
634:In
147:Tax
84:Tax
1767::
1490:.
1465:.
1378:^
1360:.
1105:=
1095:=
1085:–
1081:–
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850:(
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837:.
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20:)
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