For the tax agency in Ireland of the same name , see Revenue Commissioners.

For the tax agency in the United Kingdom of the same name , see HM Revenue and Customs.

Revenue is a U.S. business term for the amount of money that a company receives from its activities in a given period, mostly from sales of products and/or services to customers. In Europe (including the UK) the term is turnover. For individuals, the equivalent term is income. For government, revenues refers to the gross proceeds received from taxes, fees, and the like. For non-profit organizations, revenue from products and services can be expanded to include proceeds from donations, grants, trade in lieu of cash, and other liquid assets.

Revenue is often referred to as the “top line” due to its position on the income statement at the very top. This is to be contrasted with the “bottom line” which denotes net income, revenues after all applicable costs. At times, the term “Sales” is used interchangeably, but is only accurate when the amount described is denoted in currency as opposed to units ($100,000 of iPod sales vs. 500 iPods sold).

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