Which of the following is NOT considered a source of revenue when calculating budget deficits?

When calculating budget deficits, a revenue source refers to the money a government earns, like taxes and fees. However, things like loans or borrowed money are not considered revenue because they don't come from actual earnings; instead, they are obligations that need to be paid back in the future. For example, if a government takes out a loan to fund a project, that money helps in the short term but doesn't count as revenue for the budget since it creates a future debt. So, when looking at what contributes to a budget deficit, only the money actually earned counts, while borrowed funds do not. This distinction is important for understanding how a government manages its finances and plans for the future.