According to source of Revenue, it is divided into two categories i.e. Operating revenue and Non-operating revenue.

Operating Revenue:-

Operating revenue denotes the revenue which earned from normal and regular business activities of organization. Operating revenue is sales after adjusted
sales return and other discount. Other forms of income such as interest on investment or sale of assets are income but not consider in the calculation of
operation revenue. Operating revenue in balance sheet reflects only ordinary revenue generate from the regular business operation.