Grouping that identifies the origin of resources according to the Generating Fact: real event that caused revenue to enter the public coffers. The classification by nature of revenue is structured into five levels of breakdown, codified in order to facilitate knowledge and analysis of the origin of resources.

• See also: Generating Fact.
• It has parts: Economic Category of Revenue, Classification of Revenue by Type, Classification of Revenue by Origin, Recipe Classification by Type It is Breakdown for Identification of Revenue Peculiarities.
• Part of: Public Revenue Classification.