This chapter discusses several techniques used to inflate earnings through revenue inflation. These techniques include premature revenue recognition, manipulating calendar dates, channel stuffing, etc. Additionally, the chapter details how companies may exploit percentage-of-completion accounting, prematurely recognize revenue from long-term contracts, and sell products or services to customers who are unable or unlikely to pay. Other methods of revenue inflation involve the use of extraordinary side agreements or payment terms, and more. The chapter also explores the use of circular transactions and the misstatement of income from joint ventures or similar investments as revenue. Finally, the chapter concludes by examining the practice of inflating revenue by utilizing one-time events, as well as the abuse of gross revenue reporting.