Items of revenue are:

1. Service Revenue - revenue earned from rendering services. Other account titles may be used depending on the industry of the business, such as Professional Fees for professional practice and Tuition Fees for schools.
2. Sales - revenue from selling goods to customers. It is the principal revenue account of merchandising and manufacturing companies.
3. Rent Income - earned from leasing out commercial spaces such as office space, stalls, booths, apartments, condominiums, etc.
4. Interest Income - revenue earned from lending money
5. Commission Income - earned by brokers and sales agents
6. Royalty Income - earned by the owner of a property, patent, or copyrighted work for allowing others to use such in generating revenue
7. Franchise Fee - earned by a franchisor in a franchise agreement