# Revenue

*Accounting & Reporting — Finicade finance glossary*

Revenue is the value of goods and services sold in a period, recognised when earned rather than when paid. It's the top line because everything else is subtracted from it. The subtleties that matter are gross versus net presentation — a marketplace booking $100 of sales it merely facilitates versus the $10 commission it keeps — and whether growth is coming from volume, price or acquisitions.

**Also known as:** sales, top line, turnover

**Related terms:** [Revenue Recognition](https://finicade.com/glossary/revenue-recognition), [Deferred Revenue](https://finicade.com/glossary/deferred-revenue), [Gross Margin](https://finicade.com/glossary/gross-margin), [Accounts Receivable](https://finicade.com/glossary/accounts-receivable), [Net Income](https://finicade.com/glossary/net-income)

Source: https://finicade.com/glossary/revenue