Income
According to this Code, income is recognized as an economic benefit in monetary or physical form, taken into account in the case of its possibility for evaluation and to the extent that such a benefit can be evaluated, and determined in accordance with the chapters "Personal Income Tax", "Corporate Profit Tax" of this Code
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)
2. The income of an organization is recognized as an increase in economic benefits resulting from the receipt of assets (cash, other property) and/or settlement of obligations leading to an increase in the capital of this organization, excluding contributions by participants (owners of property)
Source: Order of the Ministry of Finance of Russia dated 06.05.1999 No. 32n (as amended on 27.04.2012) "On Approval of the Accounting Policy for Organizations "Organization Income" PBU 9/99" (Registered by the Ministry of Justice of Russia on 31.05.1999 No. 1791)
7.5. Revenue is considered an increase in economic benefits during the reporting period or a decrease in liabilities that result in an increase in capital, excluding contributions from owners. Revenues include items such as revenue from the sale of goods, services, and works, receivable interest and dividends, royalties, rent, and other revenues (receipts from the sale of fixed assets; unrealized gains arising from the revaluation of marketable securities, etc.)
Source: "Concept of Accounting in Russia's Market Economy" (approved by the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation, Presidential Council of the Russian Institute of Certified Public Accountants, 29.12.1997)