Revenue generally refers to amounts charged (and expected to be received) for the delivery of goods or services in the ordinary activities of a business.
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2. COMPONENTS AND FORMAT OF THE INCOME STATEMENT
On the top line of the income statement, companies typically report revenue. Revenue generally refers to amounts charged (and expected to be received) for the delivery of goods or services in the ordinary activities of a business. The term net revenue means that the revenue number is reported after adjustments (e.g., for cash or volume discounts, or for estimated returns). Revenue may be called sales or turnover
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