What financial category describes income from delivery services?

Income from delivery services is categorized as revenue because it represents the earnings generated from the core business activities of providing those services. Revenue is an essential element in financial reporting and reflects the inflow of economic benefits resulting from the sale of goods or services. In this context, delivery services are part of a business's primary operations, and the money earned from delivering goods to customers contributes to the overall revenue figure on the income statement.

In contrast, the other categories do not apply here. Assets represent resources owned by a business that have economic value, liabilities refer to obligations or debts owed to external parties, while owner's equity represents the residual interest in the assets of the business after deducting liabilities. None of these categories would accurately describe income derived from delivery services, which is why revenue is the correct classification.