Which aspect does a balance sheet NOT typically include?

A balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It consists of three main components: assets, liabilities, and equity.

Assets represent what the company owns and include cash, accounts receivable, inventory, property, and equipment. Liabilities show what the company owes to creditors, such as loans and debts. Equity reflects the owners' interest in the company after all liabilities have been deducted from assets.

Company revenues, on the other hand, are not included in the balance sheet. Revenues are reported on the income statement, which tracks the company’s performance over a specific period and includes income from sales, services, and other income-generating activities. Thus, company revenues do not reflect the financial position of the company at a particular moment but rather its financial performance over time, making revenues an aspect typically absent from a balance sheet.