Which of the following is NOT one of the three sections of a balance sheet?

The balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It is structured into three main sections: assets, liabilities, and capital (owner's equity). Assets reflect what the company owns, liabilities represent what the company owes, and capital shows the residual interest of the owners in the company after liabilities are deducted from assets.

Revenue, on the other hand, is not a section of the balance sheet. It is typically included in the income statement, which reports a company's financial performance over a specified period, including its income from business operations. The distinction between these financial statements is crucial for understanding financial reporting and analysis; hence, recognizing that revenue does not belong on the balance sheet helps clarify the organization and purpose of financial statements.