Accounting revenue Vs Commercial revuene > P&L

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Is there any difference between the accounting and commercial revenue ? that should be repoted in P&L and not reported as a revenue unrelated to operational period.
 
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I haven't come across those terms, accounting revenue and commercial revenue. But there is a distinction between operating revenue, which is generated by the company's core business and non-operating, which includes things like investment income and interest. Those are usually reported on the Income Statement "below the line." I.e. after Net Income from Operations.
 

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