Which of the following BEST describes revenue?

Comprehensive and Detailed Explanation (250–350 words) From Exact Extract from Chief Information Security Officer (CCISO) Documents:

The EC-Council CCISO Body of Knowledge defines revenue as the economic benefit generated from normal business operations, typically through the sale of goods or services. CCISO finance and strategy modules emphasize that revenue represents income earned before expenses, taxes, and liabilities are deducted.

Option A correctly reflects this definition. Option B incorrectly combines assets and cash flow, which are balance-sheet concepts rather than revenue. Option C describes a financial calculation unrelated to revenue, while option D refers to organizational valuation or goodwill, not revenue.

CCISO materials stress that CISOs must understand revenue because security decisions can directly impact revenue generation through system availability, customer trust, and regulatory compliance. Therefore, understanding revenue as operational income is essential for business-aligned security leadership.