DEFINITION
“the Top Line”

"Revenue": 1. Accounting. The value of goods and services sold. Generally the first line in an income statement or profit and loss account and sometimes referred to as “the top line”. Some companies (or other reporting entities) with undiversified businesses use specialised terms for their revenue, for example “Rental Income”. Used in this sense, the term means the same as Sales or Turnover. 2. Government. 'The Revenue': tax collecting department. 3. Economics. Revenue is produced by demand satisfied by supply, resulting in an equilibrium quantity and price being set by the market.
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