Operating Revenue
Operating revenue: Income derived from routine business operations.
To survive, a business must have incoming revenues, such as payment on inflow invoices or sales of items for cash. Different businesses have different types of revenue. A retail company, for example, will most likely show sales as its main revenue. A service business will show service fees as revenue on its income statement.
Operating revenue, also known as regular revenue, reflects the income received through daily business operations. The income statement identifies it as regular revenue at the top of the statement.
The income statement can also present regular revenue in more detail. Look at the example on the right.
