Income

Money you earned by doing work, reporting revenue on your Income Statement because you completed all the required work.

If John reroofed Mary’s house and sent her a bill of $10,000, he would record $10,000 in revenue. Even though Mary hasn’t paid, John would record the revenue because he did his part: he finished the roof. His income would be $10,000.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/income/