Revenues indicate an increase of economic benefit; one income of the business year, in case of a profit, increases our capital for the upcoming business year. When we talk about utility companies, there is the principle of non-profitability ; the goal of business is the security of service delivery, not the acquisition of profit On the basis of this principle, the price of communal services is formed, which according to the Law on communal economy is one of the items of financing of communal activities of companies. The company LEĆ d.o.o. is a utility company that supplies waste transportation, cemetery maintenance, maintenance of public and green areas, and other utility services. As a small entrepreneur, according to the Accounting Act, it is obliged to apply the Croatian Financial Reporting Standards and prepare a balance sheet, a profit and loss account and notes to the financial statements. The company was entrusted with activities by the City of Vodice, which is also the founder of the company. The City itself is the majority user of services for maintaining green areas and cleaning public areas, and it brings revenues according to outgoing invoices depending on the contracts, plans and cost estimates it creates with the company. Based on the structure of the company's income, business income actually accounts for approximately 99% of the company's total income, mostly thanks to the revenues from the prices from utility activities.