[offnominal]

Are you a company? If not, then you probably don't have revenue -- you have income.

[tomrod]

In the US, unless you are a C Corp then you probably also pay taxes on net income of some form. C Corps have some different accounting, where dividends are double taxed unfortunately.

Small business owners are very impacted by the R&D schedule.

[crvdgc]

If only I can pay tax just for income - expenses (rent, food, etc.)