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ON THE SINGLE-STEP INCOME single step income statement, SALES REVENUE IS PLACED AT THE TOP OF THE DOCUMENT, FOLLOWED BY OTHER FORMS OF REVENUE. THEN, EXPENSES ARE SUBTRACTED FROM REVENUE. MULTI-STEP INCOME STATEMENTS DIFFER FROM SINGLE-STEP INCOME STATEMENTS IN THAT THEY TAKE INTO CONSIDERATION MULTIPLE CATEGORIES OF REVENUES AND EXPENSES TO ARRIVE AT NET INCOME. ‪#‎INCOMESTATEMENTS‬