Rent Receivable is a balance sheet asset account which indicates the amount of rent that has been reported as having been earned, but the money has not yet been collected.

Rent Revenue is an income statement account that reports the amount of rent that has been earned during a period of time. Under the accrual method of accounting, rent revenue is reported on the income statement in the period in which it is earned (rather than in the period when the money is received). The account Rent Revenue is also known as Rental Income.

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