In business, revenue is income that a company receives from its normal business activities, usually from the sale of goods and services to customers. In many countries, such as the United Kingdom, revenue is referred to as turnover. Some companies receive revenue from interest, dividends or royalties paid to them by other companies.^[1] Revenue may refer to business income in general, or it may refer to the amount, in a monetary unit, received during a period of time, as in "Last year, Company X had revenue of $42 million." Profits or net income generally imply total revenue minus total expenses in a given period. In accounting, revenue is often referred to as the "top line" due to its position on the income statement at the very top. This is to be contrasted with the "bottom line" which denotes net income.^[2]

For non-profit organizations, annual revenue may be referred to as gross receipts.^[3] This revenue includes donations from individuals and corporations, support from government agencies, income from activities related to the organization's mission, and income from fundraising activities, membership dues, and financial investments such as stock shares in companies.

In general usage, revenue is income received by an organization in the form of cash or cash equivalents. Sales revenue or revenues is income received from selling goods or services over a period of time. Tax revenue is income that a government receives from taxpayers.

In more formal usage, revenue is a calculation or estimation of periodic income based on a particular standard accounting practice or the rules established by a government or government agency. Two common accounting methods, cash basis accounting and accrual basis accounting, do not use the same process for measuring revenue. Corporations that offer shares for sale to the public are usually required by law to report revenue based on generally accepted accounting principles or International Financial Reporting Standards.

In a double-entry bookkeeping system, revenue accounts are general ledger accounts that are summarized periodically under the heading Revenue or Revenues on an income statement. Revenue account names describe the type of revenue, such as "Repair service revenue", "Rent revenue earned" or "Sales".^[4]

Business revenue[link]

Money income from activities that are ordinary for a particular corporation, company, partnership, or sole-proprietorship. For some businesses, such as manufacturing and/or grocery, most revenue is from the sale of goods. Service businesses such as law firms and barber shops receive most of their revenue from rendering services. Lending businesses such as car rentals and banks receive most of their revenue from fees and interest generated by lending assets to other organizations or individuals.

Revenues from a business's primary activities are reported as sales, sales revenue or net sales. This includes product returns and discounts for early payment of invoices. Most businesses also have revenue that is incidental to the business's primary activities, such as interest earned on deposits in a demand account. This is included in revenue but not included in net sales.^[5] Sales revenue does not include sales tax collected by the business.

Other revenue (a.k.a. non-operating revenue) is revenue from peripheral (non-core) operations. For example, a company that manufactures and sells automobiles would record the revenue from the sale of an automobile as "regular" revenue. If that same company also rented a portion of one of its buildings, it would record that revenue as “other revenue” and disclose it separately on its income statement to show that it is from something other than its core operations.

Financial statement analysis[link]

Revenue is a crucial part of financial statement analysis. A company’s performance is measured to the extent to which its asset inflows (revenues) compare with its asset outflows (expenses). Net Income is the result of this equation, but revenue typically enjoys equal attention during a standard earnings call. If a company displays solid “top-line growth,” analysts could view the period’s performance as positive even if earnings growth, or “bottom-line growth” is stagnant. Conversely, high net income growth would be tainted if a company failed to produce significant revenue growth. Consistent revenue growth, as well as net income growth, is considered essential for a company's publicly traded stock to be attractive to investors.

Revenue is used as an indication of earnings quality. There are several financial ratios attached to it, the most important being gross margin and profit margin. Also, companies use revenue to determine bad debt expense using the income statement method.

Price / Sales is sometimes used as a substitute for a Price to earnings ratio when earnings are negative and the P/E is meaningless. Though a company may have negative earnings, it almost always has positive revenue.

Gross Margin is a calculation of revenue less cost of goods sold, and is used to determine how well sales cover direct variable costs relating to the production of goods.

Net income/sales, or profit margin, is calculated by investors to determine how efficiently a company turns revenues into profits....

Government revenue[link]

Government revenue includes all amounts of money (i.e. taxes and/or fees) received from sources outside the government entity. Large governments usually have an agency or department responsible for collecting government revenue from companies and individuals.^[6]

Government revenue may also include reserve bank currency which is printed. This is recorded as an advance to the retail bank together with a corresponding currency in circulation expense entry. The income derives from the Official Cash rate payable by the retail banks for instruments such as 90 day bills.There is a question as to whether using generic business based accounting standards can give a fair and accurate picture of government accounts in that with a monetary policy statement to the reserve bank directing a positive inflation rate. The expense provision for the return of currency to the reserve bank is largely symbolic in that to totally cancel the currency in circulation provision all currency would have to be returned to the reserve bank and cancelled.

See also[link]

Look up revenue in Wiktionary, the free dictionary.

• Net revenue
• List of companies by revenue
• Micro-revenue

Notes and references[link]

Gucci Mane
Gucci Mane performing in Williamsburg, Brooklyn on August 29, 2010.
Background information
Birth name	Radric Davis
Born	(1980-02-02) February 2, 1980 (age 32) Birmingham, Alabama
Origin	Atlanta, Georgia, United States
Genres	Southern hip hop, gangsta rap
Occupations	Rapper
Years active	2005 – present
Labels	1017 Brick Squad Records, Asylum, Warner Bros.
Associated acts	1017 Brick Squad, Young Money, V-Nasty, Yo Gotti, Soulja Boy, Plies, Usher, Young Jeezy, E-40, French Montana, Maino, Jadakiss, CTE, Lil' Kim, Birdman
Website	www.guccimaneonline.com

Radric Davis^[1] (born February 2, 1980),^[2] better known by his stage name Gucci Mane, is an American rapper. He debuted in 2005 with Trap House and followed with albums such as Hard to Kill in 2006, Trap-A-Thon and Back to the Trap House in 2007. In 2009, his second studio album The State vs. Radric Davis was released, and The Appeal: Georgia's Most Wanted was released in 2010, and is his highest charting album so far. Gucci Mane has released many other mixtapes and independent albums as well.

While serving a six-month jail term for assault in late 2005, Davis was charged with murder, though the charges were later dropped due to a lack of evidence. In 2009, he served a year-long county jail sentence for violating probation for his 2005 aggravated assault conviction.

Biography[link]

Early life[link]

Davis was born in Birmingham, Alabama, and later moved with his single mother to Atlanta. He enjoyed writing poetry as a child, and began rapping at age 14.^[1]

[edit] 2005–2006: Trap House and Hard to Kill

In 2005, Davis released his independent debut album entitled Trap House, which featured the successful single "Icy" with Young Jeezy. Disputes over the rights to this single caused a rift between the two artists. Hard to Kill followed in 2006. Hard To Kill included the hit single "Freaky Gurl". The song peaked at number 12 on the Hot Rap Tracks, number 19 on the Hot R&B/Hip-Hop Songs, and at number 62 on the Hot 100.

[edit] 2007: Back to the Trap House

The official remix of Freaky Gurl featuring Ludacris and Lil Kim was included on his 2007 commercial debut album Back to the Trap House. Gucci Mane appeared on OJ da Juiceman's "Make Tha Trap Say Aye" and began working on various mixtapes.^[3] Gucci Mane signed to Warner Bros. Records in May 2009.^[4]

[edit] 2009–2010: The State vs. Radric Davis

He appeared on remixes of the songs "Boom Boom Pow" by The Black Eyed Peas, "Obsessed" by Mariah Carey and "5 Star Chick" by Yo Gotti and made a guest appearance on Mario's "Break Up" (he has made 17 guest appearances total in 2009). Gucci Mane's second studio album The State vs. Radric Davis was released under the label Warner Bros. Records on December 8, 2009. Its first single, "Wasted" featuring Plies, was originally from Mane's 2009 mixtape Writing on the Wall. It peaked at number 36 on the Hot 100, number 3 on the Hot R&B/Hip-Hop Songs, and number 3 on the Rap Songs making it Gucci Mane's most successful single to date. The second single is "Spotlight" featuring Usher. The third single is "Lemonade". The fourth single is "Bingo", featuring Waka Flocka Flame and Soulja Boy Tell 'Em. On October 2, 2009, Gucci Mane was listed at number 6 on MTV's annual Hottest MC in the Game list.^[5]

Gucci Mane performing on August 29, 2010.

[edit] 2010–present: The Appeal: Georgia's Most Wanted and other projects

After being released from jail, Gucci Mane stated that he would start or change the label name from So Icey Entertainment to 1017 Brick Squad Records. The Appeal: Georgia's Most Wanted, was released on September 28, 2010.^[6] The first single from this release was titled "Gucci Time",^[7] produced by Swizz Beatz. It premiered on Gucci Mane's official MySpace page on August 6.^[8] The single also features Swizz Beatz and was released to US urban radio stations on August 24, 2010.^[9]

On March 18, 2011, Gucci Mane released his 10th EP, The Return of Mr. Zone 6, mostly produced by Drumma Boy.^[10] It debuted at #18 on the Billboard 200, and is his highest charting EP. The album also debuted at #2 on the Rap albums chart and #8 on the R&B/Hip-Hop Albums chart. He also released a collaboration album with Waka Flocka Flame named Ferrari Boyz on August 5, Gucci's first collaboration album.^[11] It's first single is "She Be Puttin On" featuring late-fellow Brick Squad labelmate Slim Dunkin. Ferrari Boyz debuted at #21 on the Billboard 200. Gucci Mane released another collaboration album, this time with rapper V-Nasty, called BAYTL, on December 13.^[12] The album's first single is "Whip Appeal" featuring P2theLA.^[13] Three days after the album's release, while traveling to the video shoot of "Push Ups", a song from BAYTL featuring Slim Dunkin, the latter got into an argument with another person who shot Dunkin dead at an Atlanta recording studio.^[14] On February 5, 2012, Gucci Mane released his Trap Back mixtape. It features guest appearances from Yo Gotti, Rocko, Waka Flocka Flame, Jadakiss, 2 Chainz, and Future, the latter three recently appearing on Young Jeezy's third studio album Thug Motivation 103: Hustlerz Ambition. The first single is the mixtape's title track.^[15] Music videos have been filmed for the songs "Quiet", "Face Card", "In Love With a White Girl" featuring Yo Gotti, "Chicken Room" featuring Rocko, and the title track, and "Sometimes" featuring Future.^{[16][17][18][19][20][21]} Trap Back has been met with positive reviews so far, scoring a 7.8 from Pitchfork Media, a 7.5 from AllHipHop, and an "L" from XXL.^[22][23][24]

Legal issues[link]

2001[link]

In April 2001, Davis was arrested on cocaine charges and sentenced to 90 days in county jail.^[25]

2005[link]

On May 10, 2005, Davis was attacked by a group of men at a house in Decatur, Georgia. Davis and his companions shot at the group, killing one. The corpse of one of the attackers, Pookie Loc, was found later behind a nearby middle school. Davis turned himself in to police investigators on May 19, 2005, and was subsequently charged with murder. Davis claimed that the shots fired by him and his party were in self-defense.^[25] The DeKalb County district attorney's office dropped the murder charge in January 2006 due to insufficient evidence. The previous October, in an unrelated matter, Davis had pleaded no contest to a charge of aggravated assault for assaulting a nightclub promoter the previous June; at the time the murder charge was dropped, he was serving a six-month county jail sentence for this.^[26] Davis was released from jail in late January 2006.^[1]

2008[link]

In September 2008, Gucci Mane was arrested for a probation violation for completing only 25 out of 600 community service hours following his 2005 arrest for aggravated assault. He was sentenced to a year in the county jail but was released after six months.^[27] He was incarcerated in the Fulton County jail for probation violation^[28] and released on May 12, 2010.^[29]

2010[link]

On November 2, 2010, Gucci Mane was arrested for driving on the wrong side of the road, running a red light or stop sign, damage to government property, obstruction, no license, no proof of insurance and other traffic charges. He was taken to Grady Memorial Hospital.^[30]

2011[link]

On January 4, 2011, A judge in the Superior Court of Georgia’s Fulton County ordered rapper Gucci Mane to a psychiatric hospital, according to court documents. The documents reveal that his lawyers filed a Special Plea of Mental Incompetency on Dec. 27 arguing that he is unable “to go forward and/or intelligently participate in the probation revocation hearing.” ^[31]

On September 13, 2011, Davis was given a six month county jail sentence after pleading guilty to two counts of battery, two counts of reckless conduct and one count of disorderly conduct.^[32]

Discography[link]

Studio albums[link]

• 2007: Back to the Trap House
• 2009: The State vs. Radric Davis
• 2010: The Appeal: Georgia's Most Wanted

Collaboration albums[link]

• 2011: Ferrari Boyz (with Waka Flocka Flame)
• 2011: BAYTL (with V-Nasty)

EPs[link]

• 2009: Wasted: The Prequel

Compilation albums[link]

• 2008: Hood Classics

Independent albums[link]

• 2001: La Flare
• 2005: Trap House
• 2006: Hard to Kill
• 2007: Trap-A-Thon
• 2009: Murder Was the Case
• 2011: The Return of Mr. Zone 6

Mixtapes[link]

• 2006: Chicken Talk
• 2007: Bird Flu (Southern Slang)
• 2007: Ice Attack
• 2007: Ice Attack: Part 2
• 2007: No Pad, No Pencil
• 2008: EA Sportscenter
• 2008: Gucci Sosa
• 2008: Mr. Perfect
• 2008: The Movie
• 2009: Bird Flu: Part 2
• 2009: The Movie: Part 2 (The Sequel)
• 2009: Guccitendo
• 2009: Writing's On the Wall
• 2009: The Burrrprint: 3D (The Movie: Part 3)
• 2009: The Cold War: Part 1 (Guccimerica)
• 2009: The Cold War: Part 2 (Great Brrritain)
• 2009: The Cold War: Part 3 (Brrrussia)
• 2010: Mr. Zone 6
• 2010: Jewelry Selection
• 2010: Gucci Classics
• 2010: Ferrari Music
• 2010: Buy My Album
• 2010: Burrrprint (2) HD
• 2011: Gucci 2 Time
• 2011: Writing's On the Wall 2
• 2012: Trap Back
• 2012: I'm Up

Collaboration mixtapes[link]

• 2007: Guapaholics (with Shawty Lo)
• 2008: Definition Of A G (with Yo Gotti)
• 2011: Brick Squad Mafia (with 1017 Brick Squad)
• 2011: Free Bricks small>(with Future)

References[link]

External links[link]

Wikimedia Commons has media related to: Gucci Mane

• Official website
• Gucci Mane on Myspace
• Gucci Mane at the Internet Movie Database