Includes gross receipts from services provided, from the use of facilities, and from merchandise sold in 2002, whether or not payment was received in 2002. Revenue also includes income from interest, rental of real estate, or dividends; contributions, gifts, and grants of not-for-profit organizations exempt from federal income tax; receipts from services performed for FOREIGN parent firms, subsidiaries, branches, etc; the establishments share of receipts from departments, concessions, and vending and amusement machines operated by others; receipts from the rental and leasing of vehicles, equipment, instruments, and tools; the total value or service contracts; market value of compensation received in lieu of cash; amounts received for work subcontracted to others; franchise sales and fees, license fees, and royalties; and gains and losses from the sale of real estate (land and bulidings), investments, or other assets (except inventory held for resale).

Revenue does not include sales and other taxes (including Hawaii's General Excise Tax) collected directly from customers and paid directly to a local, state, or federal tax agency. Also excluded are gross receipts from departments and concessions operated by others; domestic intracompany transfers; and revenue of foreign parent firms and subsidiaries.