Revenue is the gross income generated by a business or investment within a specified time period. Often referred to as the top line on an income statement, expenses are deducted from gross income to determine net income. Revenue is measured over a defined period of time, most often monthly, quarterly or annually. Investors should be concerned with the quantity of Revenue generated over the given time period and also with the trend over multiple time periods. It is also useful to compare the Revenue figures of similar businesses or investments in comparable geographic locations as one measure of financial strength. For real estate investments, Revenue is mostly generated through rent, so it’s important to consider the trend of rental receipts, the impact of vacancy, and the competitiveness of rental rates versus competing properties. Some properties may also generate ancillary Revenues such as common area maintenance charges, along with tenant payments for tax and insurance expenses in a “triple net lease”. There may also be secondary Revenue generated by services made available to tenants.