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Gross Earnings
Source: Encyclopedia of Banking & Finance (9h Edition) by Charles J Woelfel
(We recommend this as work of authority.)

Total receipts of income; GROSS REVENUES.  In trading or manufacEagle Tradersg concerns, gross receipts are usually sales of merchandise or products shown net after returns and allowances.  Any sources of gross receipts other than sales should be shown separately - for example, rental income where products such as machines are leased rather than sold.

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