What types of Income can be sales and non-sales. The first is revenue: funds receiv from the main business activity. If the money is not receiv for the main activity, it is recogniz as non-sales.
For example, if a company not only sells PCs, but also sometimes rents out a room in its premises for one-time events, then the rent will be consider exactly this income. But if you rent out this room on a regular basis, then this can already be attribut to the main activity, adding it to revenue.
According to Article 250 of the Tax Code of the Russian Feration , more than 30 types of income are also consider non-operating , in particular:
- Fines, penalties and interest under contracts (for example, with suppliers or contractors).
- Compensation for damages or losses in favor of the company.
- Money from equity participation in chinese overseas asia database other organizations, in a simple partnership.
- Income from exchange rate differences.
- Repayment of debts and loans or interest on them.
- Payment for rights to the results of intellectual activity or means of individualization (trademarks, patents).
- Property or services receiv as a gift.
- Income from previous years reveal in the current tax period.
What types of income may also include the cost of materials obtain from dismantling or liquidating fix assets – for example, if you dismantl working machines and sold them for parts to purchase new competitive pricing: avoid price wars, secure profit margins equipment. A decrease in liabilities with a corresponding increase in capital will also be non-operating income.
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What is revenue?
What types of Revenue is the money a business earns from its core business. This concept is often confus with income, but revenue is only the portion of income a company earns by directly selling maldivian lads goods or providing services.
For example, the online store “SborPK” primarily sells computers and parts for their assembly. Accordingly, all funds receiv for sold PCs or components for them are revenue. At the same time, money from non-core activities is no longer revenue. Accordingly, for December 2024, revenue amount to 1,024,000 rubles.