Gross revenue, also known as gross income, is the sum of all money generated by a business, without taking into account any part of that total that has been or will be used for expenses. As such, gross revenue includes not just money made from the sale of goods and services but also from interest, sale of shares, exchange rates and sales of property and equipment.
Gross revenue is also known as the top line because it is in that position on a company's income statement, which is one of three statements, along with the balance sheet and the cash flow statement, that are required for annual financial reporting in the United States. The income statement provides detail on the business's financial over the reporting period, such as the fiscal quarter or year.
Beneath the figure for gross revenue are all the expenses that must be deducted from it, including overhead, salaries, acquisitions, losses and material costs. The bottom line is the net revenue or net income, the figure -- either profit or loss -- left when all business costs have been deducted from the gross revenue.