diff --git a/agent/dashboard.php b/agent/dashboard.php
index c020f993..92e88950 100644
--- a/agent/dashboard.php
+++ b/agent/dashboard.php
@@ -179,7 +179,7 @@ if ($user_config_dashboard_financial_enable == 1) {
     <div class="row">
         <div class="col-lg-4 col-md-6 col-sm-12">
             <!-- small box -->
-            <a class="small-box bg-primary" href="payments.php?dtf=<?php echo $year; ?>-01-01&dtt=<?php echo $year; ?>-12-31">
+            <a class="small-box bg-primary" href="income.php?dtf=<?php echo $year; ?>-01-01&dtt=<?php echo $year; ?>-12-31">
                 <div class="inner">
                     <h3><?php echo numfmt_format_currency($currency_format, $total_income, "$session_company_currency"); ?></h3>
                     <p>Income</p>
diff --git a/agent/includes/client_side_nav.php b/agent/includes/client_side_nav.php
index 320a14cf..0a7a7747 100644
--- a/agent/includes/client_side_nav.php
+++ b/agent/includes/client_side_nav.php
@@ -304,13 +304,13 @@
 
                     <?php if (lookupUserPermission("module_financial") >= 1) { ?>
                         <li class="nav-item">
-                            <a href="/agent/payments.php?client_id=<?php echo $client_id; ?>" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "payments.php") { echo "active"; } ?>">
-                                <i class="nav-icon fas fa-credit-card"></i>
+                            <a href="/agent/income.php?client_id=<?php echo $client_id; ?>" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "income.php") { echo "active"; } ?>">
+                                <i class="nav-icon fas fa-hand-holding-usd"></i>
                                 <p>
-                                    Payments
+                                    Income
                                     <?php
-                                    if ($num_payments > 0) { ?>
-                                        <span class="right badge text-light"><?php echo $num_payments; ?></span>
+                                    if ($num_income > 0) { ?>
+                                        <span class="right badge text-light"><?php echo $num_income; ?></span>
                                     <?php } ?>
                                 </p>
                             </a>
diff --git a/agent/includes/inc_all_client.php b/agent/includes/inc_all_client.php
index 24c01b7b..cc676179 100644
--- a/agent/includes/inc_all_client.php
+++ b/agent/includes/inc_all_client.php
@@ -201,8 +201,11 @@ if (isset($_GET['client_id'])) {
         $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT COUNT('recurring_invoice_id') AS num FROM recurring_invoices WHERE recurring_invoice_archived_at IS NULL AND recurring_invoice_client_id = $client_id"));
         $num_recurring_invoices = $row['num'];
 
-        $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT COUNT('payment_id') AS num FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_client_id = $client_id"));
-        $num_payments = $row['num'];
+        $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT
+            (SELECT COUNT(payment_id) FROM payments, invoices WHERE payment_invoice_id = invoice_id AND payment_archived_at IS NULL AND invoice_client_id = $client_id)
+            + (SELECT COUNT(revenue_id) FROM revenues LEFT JOIN transfers ON transfer_revenue_id = revenue_id WHERE transfer_id IS NULL AND revenue_archived_at IS NULL AND revenue_client_id = $client_id)
+            AS num"));
+        $num_income = $row['num'];
 
         $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT COUNT('file_id') AS num FROM files WHERE file_archived_at IS NULL AND file_client_id = $client_id"));
         $num_files = $row['num'];
diff --git a/agent/includes/side_nav.php b/agent/includes/side_nav.php
index 2680b350..abbf9fd1 100644
--- a/agent/includes/side_nav.php
+++ b/agent/includes/side_nav.php
@@ -139,15 +139,9 @@
                     <li class="nav-header mt-3">FINANCE</li>
                     <?php if (lookupUserPermission("module_financial") >= 1) { ?>
                         <li class="nav-item">
-                            <a href="/agent/payments.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "payments.php") { echo "active"; } ?>">
-                                <i class="nav-icon fas fa-credit-card"></i>
-                                <p>Payments</p>
-                            </a>
-                        </li>
-                        <li class="nav-item">
-                            <a href="/agent/revenues.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "revenues.php") { echo "active"; } ?>">
+                            <a href="/agent/income.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "income.php") { echo "active"; } ?>">
                                 <i class="nav-icon fas fa-hand-holding-usd"></i>
-                                <p>Revenues</p>
+                                <p>Income</p>
                             </a>
                         </li>
                         <li class="nav-item">
diff --git a/agent/income.php b/agent/income.php
new file mode 100644
index 00000000..183b8097
--- /dev/null
+++ b/agent/income.php
@@ -0,0 +1,444 @@
+<?php
+
+// Default Column Sortby/Order Filter
+$sort = "income_date";
+$order = "DESC";
+
+// If client_id is in URI then show client Side Bar and client header
+if (isset($_GET['client_id'])) {
+    require_once "includes/inc_all_client.php";
+    $payment_client_query = "AND invoice_client_id = $client_id";
+    $revenue_client_query = "AND revenue_client_id = $client_id";
+    $client_url = "client_id=$client_id&";
+} else {
+    require_once "includes/inc_all.php";
+    $payment_client_query = '';
+    $revenue_client_query = '';
+    $client_url = '';
+}
+
+// Perms
+enforceUserPermission('module_financial');
+
+// Type Filter
+$income_types_array = ['Payment', 'Revenue'];
+if (isset($_GET['type']) && !empty($_GET['type']) && in_array($_GET['type'], $income_types_array)) {
+    $type_query = "AND (income_type = '" . escapeSql($_GET['type']) . "')";
+    $type_filter = escapeSql($_GET['type']);
+} else {
+    // Default - any
+    $type_query = '';
+    $type_filter = '';
+}
+
+// Account Filter
+if (isset($_GET['account']) && !empty($_GET['account'])) {
+    $account_query = 'AND (income_account_id = ' . intval($_GET['account']) . ')';
+    $account_filter = intval($_GET['account']);
+} else {
+    // Default - any
+    $account_query = '';
+    $account_filter = '';
+}
+
+// Payment Method Filter
+if (isset($_GET['method']) && !empty($_GET['method'])) {
+    $method_query = "AND (income_method = '" . escapeSql($_GET['method']) . "')";
+    $method_filter = escapeHtml($_GET['method']);
+} else {
+    // Default - any
+    $method_query = '';
+    $method_filter = '';
+}
+
+// Money in comes from two places - payments applied to an invoice, and standalone revenues.
+// Transfers between accounts are stored as a linked expense + revenue pair, so the revenue leg
+//  is excluded here (transfer_id IS NULL) - moving your own money is not income.
+$income_query =
+    "SELECT
+        'Payment' AS income_type,
+        payment_id AS income_id,
+        payment_date AS income_date,
+        payment_created_at AS income_created_at,
+        payment_invoice_id AS income_invoice_id,
+        CONCAT(invoice_prefix, invoice_number) AS income_source,
+        invoice_client_id AS income_client_id,
+        client_name AS income_client,
+        payment_amount AS income_amount,
+        payment_currency_code AS income_currency_code,
+        payment_method AS income_method,
+        payment_reference AS income_reference,
+        payment_account_id AS income_account_id,
+        account_name AS income_account,
+        account_archived_at AS income_account_archived
+    FROM payments
+    LEFT JOIN invoices ON payment_invoice_id = invoice_id
+    LEFT JOIN clients ON invoice_client_id = client_id
+    LEFT JOIN accounts ON payment_account_id = account_id
+    WHERE payment_archived_at IS NULL
+    $payment_client_query
+    $access_permission_query
+
+    UNION ALL
+
+    SELECT
+        'Revenue',
+        revenue_id,
+        revenue_date,
+        revenue_created_at,
+        0,
+        category_name,
+        revenue_client_id,
+        client_name,
+        revenue_amount,
+        revenue_currency_code,
+        revenue_payment_method,
+        revenue_reference,
+        revenue_account_id,
+        account_name,
+        account_archived_at
+    FROM revenues
+    LEFT JOIN categories ON revenue_category_id = category_id
+    LEFT JOIN clients ON revenue_client_id = client_id
+    LEFT JOIN accounts ON revenue_account_id = account_id
+    LEFT JOIN transfers ON transfer_revenue_id = revenue_id
+    WHERE revenue_archived_at IS NULL
+    AND transfer_id IS NULL
+    $revenue_client_query";
+
+$income_filter_query =
+    "WHERE DATE(income_date) BETWEEN '$dtf' AND '$dtt'
+    AND (income_source LIKE '%$q%' OR income_client LIKE '%$q%' OR income_account LIKE '%$q%' OR income_method LIKE '%$q%' OR income_reference LIKE '%$q%' OR income_amount LIKE '%$q%')
+    $type_query
+    $account_query
+    $method_query";
+
+$sql = mysqli_query(
+    $mysqli,
+    "SELECT SQL_CALC_FOUND_ROWS * FROM (
+        $income_query
+    ) AS income
+    $income_filter_query
+    ORDER BY $sort $order LIMIT $record_from, $record_to"
+);
+
+$num_rows = mysqli_fetch_row(mysqli_query($mysqli, "SELECT FOUND_ROWS()"));
+
+// Summary - totals for the current filtered view, split by where the money came from
+$sql_summary = mysqli_query(
+    $mysqli,
+    "SELECT
+        SUM(CASE WHEN income_type = 'Payment' THEN income_amount ELSE 0 END) AS total_payments,
+        SUM(CASE WHEN income_type = 'Revenue' THEN income_amount ELSE 0 END) AS total_revenues,
+        SUM(income_amount) AS total_income
+    FROM (
+        $income_query
+    ) AS income
+    $income_filter_query"
+);
+$row = mysqli_fetch_assoc($sql_summary);
+$summary_total_payments = floatval($row['total_payments']);
+$summary_total_revenues = floatval($row['total_revenues']);
+$summary_total_income = floatval($row['total_income']);
+
+?>
+
+    <div class="card card-dark">
+        <div class="card-header py-2">
+            <h3 class="card-title mt-2"><i class="fas fa-fw fa-hand-holding-usd mr-2"></i>Income</h3>
+            <?php if (lookupUserPermission("module_sales") >= 2) { ?>
+            <div class="card-tools">
+                <button type="button" class="btn btn-primary ajax-modal" data-modal-url="modals/revenue/revenue_add.php" data-modal-size="lg">
+                    <i class="fas fa-plus mr-2"></i>New Revenue
+                </button>
+            </div>
+            <?php } ?>
+        </div>
+
+        <div class="card-body">
+            <form class="mb-4" autocomplete="off">
+                <?php if ($client_url) { ?>
+                    <input type="hidden" name="client_id" value="<?php echo $client_id; ?>">
+                <?php } ?>
+                <div class="row">
+                    <div class="col-sm-4">
+                        <div class="input-group mb-3 mb-sm-0">
+                            <input type="search" class="form-control" name="q" value="<?php if (isset($q)) { echo stripslashes(escapeHtml($q)); } ?>" placeholder="Search Income">
+                            <div class="input-group-append">
+                                <button class="btn btn-secondary" type="button" data-toggle="collapse" data-target="#advancedFilter"><i class="fas fa-filter"></i></button>
+                                <button class="btn btn-primary"><i class="fa fa-search"></i></button>
+                            </div>
+                        </div>
+                    </div>
+                    <div class="col-md-2">
+                        <div class="input-group mb-3 mb-sm-0">
+                            <select class="form-control select2" name="type" onchange="this.form.submit()">
+                                <option value="">- All Types -</option>
+                                <?php foreach ($income_types_array as $income_type_option) { ?>
+                                    <option <?php if ($type_filter == $income_type_option) { echo "selected"; } ?>><?php echo $income_type_option; ?></option>
+                                <?php } ?>
+                            </select>
+                        </div>
+                    </div>
+                    <div class="col-md-2">
+                        <div class="input-group mb-3 mb-sm-0">
+                            <select class="form-control select2" name="account" onchange="this.form.submit()">
+                                <option value="">- All Accounts -</option>
+
+                                <?php
+                                $sql_accounts_filter = mysqli_query($mysqli, "SELECT account_id, account_name FROM accounts
+                                    WHERE EXISTS (SELECT 1 FROM payments WHERE payment_account_id = account_id)
+                                    OR EXISTS (SELECT 1 FROM revenues WHERE revenue_account_id = account_id)
+                                    ORDER BY account_name ASC");
+                                while ($row = mysqli_fetch_assoc($sql_accounts_filter)) {
+                                    $filter_account_id = intval($row['account_id']);
+                                    $filter_account_name = escapeHtml($row['account_name']);
+                                ?>
+                                    <option <?php if ($account_filter == $filter_account_id) { echo "selected"; } ?> value="<?php echo $filter_account_id; ?>"><?php echo $filter_account_name; ?></option>
+                                <?php
+                                }
+                                ?>
+
+                            </select>
+                        </div>
+                    </div>
+
+                    <div class="col-sm-2">
+                        <div class="input-group">
+                            <select class="form-control select2" name="method" onchange="this.form.submit()">
+                                <option value="">- All Payment Methods -</option>
+
+                                <?php
+                                $sql_payment_methods_filter = mysqli_query($mysqli, "SELECT DISTINCT payment_method AS method FROM payments WHERE payment_method != ''
+                                    UNION SELECT DISTINCT revenue_payment_method FROM revenues WHERE revenue_payment_method != ''
+                                    ORDER BY method ASC");
+                                while ($row = mysqli_fetch_assoc($sql_payment_methods_filter)) {
+                                    $filter_method = escapeHtml($row['method']);
+                                ?>
+                                    <option <?php if ($method_filter == $filter_method) { echo "selected"; } ?>><?php echo $filter_method; ?></option>
+                                <?php
+                                }
+                                ?>
+
+                            </select>
+                        </div>
+                    </div>
+                </div>
+                <div class="collapse mt-3 <?php if (isset($_GET['dtf']) && $_GET['dtf'] !== '1970-01-01') { echo "show"; } ?>" id="advancedFilter">
+                    <div class="row">
+                        <div class="col-md-3">
+                            <div class="form-group">
+                                <label>Date range</label>
+                                <input type="text" id="dateFilter" class="form-control" autocomplete="off">
+                                <input type="hidden" name="canned_date" id="canned_date" value="<?php echo escapeHtml($_GET['canned_date']) ?? ''; ?>">
+                                <input type="hidden" name="dtf" id="dtf" value="<?php echo escapeHtml($dtf ?? ''); ?>">
+                                <input type="hidden" name="dtt" id="dtt" value="<?php echo escapeHtml($dtt ?? ''); ?>">
+                            </div>
+                        </div>
+                    </div>
+                </div>
+            </form>
+            <hr>
+
+            <div class="row">
+                <div class="col-lg-4 col-md-6 col-sm-12">
+                    <!-- small box -->
+                    <div class="small-box bg-primary">
+                        <div class="inner">
+                            <h3><?php echo numfmt_format_currency($currency_format, $summary_total_payments, $session_company_currency); ?></h3>
+                            <p>Invoice Payments</p>
+                        </div>
+                        <div class="icon">
+                            <i class="fa fa-credit-card"></i>
+                        </div>
+                    </div>
+                </div>
+                <!-- ./col -->
+
+                <div class="col-lg-4 col-md-6 col-sm-12">
+                    <!-- small box -->
+                    <div class="small-box bg-info">
+                        <div class="inner">
+                            <h3><?php echo numfmt_format_currency($currency_format, $summary_total_revenues, $session_company_currency); ?></h3>
+                            <p>Other Revenue</p>
+                        </div>
+                        <div class="icon">
+                            <i class="fa fa-hand-holding-usd"></i>
+                        </div>
+                    </div>
+                </div>
+                <!-- ./col -->
+
+                <div class="col-lg-4 col-md-6 col-sm-12">
+                    <!-- small box -->
+                    <div class="small-box bg-success">
+                        <div class="inner">
+                            <h3><?php echo numfmt_format_currency($currency_format, $summary_total_income, $session_company_currency); ?></h3>
+                            <p>Total Income</p>
+                        </div>
+                        <div class="icon">
+                            <i class="fa fa-balance-scale"></i>
+                        </div>
+                    </div>
+                </div>
+                <!-- ./col -->
+            </div>
+
+            <div class="table-responsive">
+                <table class="table table-striped table-borderless table-hover">
+                    <thead class="text-dark <?php if ($num_rows[0] == 0) { echo "d-none"; } ?> text-nowrap">
+                    <tr>
+                        <th>
+                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_date&order=<?php echo $disp; ?>">
+                                Date <?php if ($sort == 'income_date') { echo $order_icon; } ?>
+                            </a>
+                        </th>
+                        <th>
+                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_type&order=<?php echo $disp; ?>">
+                                Type <?php if ($sort == 'income_type') { echo $order_icon; } ?>
+                            </a>
+                        </th>
+                        <th>
+                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_source&order=<?php echo $disp; ?>">
+                                Source <?php if ($sort == 'income_source') { echo $order_icon; } ?>
+                            </a>
+                        </th>
+                        <?php if (!$client_url) { ?>
+                        <th>
+                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_client&order=<?php echo $disp; ?>">
+                                Client <?php if ($sort == 'income_client') { echo $order_icon; } ?>
+                            </a>
+                        </th>
+                        <?php } ?>
+                        <th class="text-right">
+                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_amount&order=<?php echo $disp; ?>">
+                                Amount <?php if ($sort == 'income_amount') { echo $order_icon; } ?>
+                            </a>
+                        </th>
+                        <th>
+                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_method&order=<?php echo $disp; ?>">
+                                Method <?php if ($sort == 'income_method') { echo $order_icon; } ?>
+                            </a>
+                        </th>
+                        <th>
+                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_reference&order=<?php echo $disp; ?>">
+                                Reference <?php if ($sort == 'income_reference') { echo $order_icon; } ?>
+                            </a>
+                        </th>
+                        <th>
+                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_account&order=<?php echo $disp; ?>">
+                                Account <?php if ($sort == 'income_account') { echo $order_icon; } ?>
+                            </a>
+                        </th>
+                        <th class="text-center">Action</th>
+                    </tr>
+                    </thead>
+                    <tbody>
+                    <?php
+
+                    while ($row = mysqli_fetch_assoc($sql)) {
+                        $income_type = escapeHtml($row['income_type']);
+                        $income_id = intval($row['income_id']);
+                        $income_date = escapeHtml($row['income_date']);
+                        $income_invoice_id = intval($row['income_invoice_id']);
+                        $income_source = escapeHtml($row['income_source']);
+                        $income_client_id = intval($row['income_client_id']);
+                        $income_client = escapeHtml($row['income_client']);
+                        $income_amount = floatval($row['income_amount']);
+                        $income_currency_code = escapeHtml($row['income_currency_code']);
+                        $income_method = escapeHtml($row['income_method']);
+                        $income_reference = escapeHtml($row['income_reference']);
+                        if (empty($income_reference)) {
+                            $income_reference_display = "-";
+                        } else {
+                            $income_reference_display = $income_reference;
+                        }
+                        $income_account = escapeHtml($row['income_account']);
+                        $income_account_archived = escapeHtml($row['income_account_archived']);
+                        if (empty($income_account_archived)) {
+                            $income_account_archived_display = "";
+                        } else {
+                            $income_account_archived_display = "Archived - ";
+                        }
+
+                        // Each type keeps its own edit modal and delete handler
+                        if ($income_type == 'Payment') {
+                            $income_edit_modal = "modals/payment/payment_edit.php?id=$income_id";
+                            $income_delete_action = "delete_payment=$income_id";
+                            $income_type_badge = "badge-primary";
+                        } else {
+                            $income_edit_modal = "modals/revenue/revenue_edit.php?id=$income_id";
+                            $income_delete_action = "delete_revenue=$income_id";
+                            $income_type_badge = "badge-info";
+                        }
+
+                        ?>
+
+                        <tr>
+                            <td>
+                                <a class="ajax-modal" href="#"
+                                    data-modal-size = "lg"
+                                    data-modal-url = "<?php echo $income_edit_modal; ?>">
+                                    <?php echo $income_date; ?>
+                                </a>
+                            </td>
+                            <td><span class="badge <?php echo $income_type_badge; ?>"><?php echo $income_type; ?></span></td>
+                            <td>
+                                <?php if ($income_type == 'Payment' && $income_invoice_id) { ?>
+                                    <a href="invoice.php?<?php echo $client_url; ?>invoice_id=<?php echo $income_invoice_id; ?>">
+                                        <?php echo $income_source; ?>
+                                    </a>
+                                <?php } else { ?>
+                                    <?php echo $income_source; ?>
+                                <?php } ?>
+                            </td>
+                            <?php if (!$client_url) { ?>
+                            <td>
+                                <?php if ($income_client_id) { ?>
+                                    <a href="income.php?client_id=<?php echo $income_client_id; ?>"><?php echo $income_client; ?></a>
+                                <?php } else { ?>
+                                    -
+                                <?php } ?>
+                            </td>
+                            <?php } ?>
+                            <td class="text-right text-monospace"><?php echo numfmt_format_currency($currency_format, $income_amount, $income_currency_code); ?></td>
+                            <td><?php echo $income_method; ?></td>
+                            <td><?php echo $income_reference_display; ?></td>
+                            <td><?php echo "$income_account_archived_display$income_account"; ?></td>
+                            <td>
+                                <?php if (lookupUserPermission("module_sales") >= 3) { ?>
+                                    <div class="dropdown dropleft text-center">
+                                        <button class="btn btn-secondary btn-sm" type="button" data-toggle="dropdown">
+                                            <i class="fas fa-ellipsis-h"></i>
+                                        </button>
+                                        <div class="dropdown-menu">
+                                            <a class="dropdown-item ajax-modal" href="#"
+                                                data-modal-size = "lg"
+                                                data-modal-url = "<?php echo $income_edit_modal; ?>">
+                                                <i class="fas fa-fw fa-edit mr-2"></i>Edit
+                                            </a>
+                                            <div class="dropdown-divider"></div>
+                                            <a class="dropdown-item text-danger text-bold confirm-link" href="post.php?<?php echo $income_delete_action; ?>&csrf_token=<?= $_SESSION['csrf_token'] ?>">
+                                                <i class="fas fa-fw fa-trash mr-2"></i>Delete
+                                            </a>
+                                        </div>
+                                    </div>
+                                <?php } ?>
+                            </td>
+                        </tr>
+
+                    <?php
+
+                    }
+
+                    ?>
+
+                    </tbody>
+                </table>
+            </div>
+            <?php require_once "../includes/filter_footer.php"; ?>
+        </div>
+    </div>
+
+<?php
+require_once "../includes/footer.php";
diff --git a/income-merge.patch b/income-merge.patch
new file mode 100644
index 00000000..b8db0b9e
--- /dev/null
+++ b/income-merge.patch
@@ -0,0 +1,526 @@
+diff --git a/agent/dashboard.php b/agent/dashboard.php
+index c020f99..92e8895 100644
+--- a/agent/dashboard.php
++++ b/agent/dashboard.php
+@@ -179,7 +179,7 @@ if ($user_config_dashboard_financial_enable == 1) {
+     <div class="row">
+         <div class="col-lg-4 col-md-6 col-sm-12">
+             <!-- small box -->
+-            <a class="small-box bg-primary" href="payments.php?dtf=<?php echo $year; ?>-01-01&dtt=<?php echo $year; ?>-12-31">
++            <a class="small-box bg-primary" href="income.php?dtf=<?php echo $year; ?>-01-01&dtt=<?php echo $year; ?>-12-31">
+                 <div class="inner">
+                     <h3><?php echo numfmt_format_currency($currency_format, $total_income, "$session_company_currency"); ?></h3>
+                     <p>Income</p>
+diff --git a/agent/includes/client_side_nav.php b/agent/includes/client_side_nav.php
+index 320a14c..0a7a774 100644
+--- a/agent/includes/client_side_nav.php
++++ b/agent/includes/client_side_nav.php
+@@ -304,13 +304,13 @@
+ 
+                     <?php if (lookupUserPermission("module_financial") >= 1) { ?>
+                         <li class="nav-item">
+-                            <a href="/agent/payments.php?client_id=<?php echo $client_id; ?>" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "payments.php") { echo "active"; } ?>">
+-                                <i class="nav-icon fas fa-credit-card"></i>
++                            <a href="/agent/income.php?client_id=<?php echo $client_id; ?>" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "income.php") { echo "active"; } ?>">
++                                <i class="nav-icon fas fa-hand-holding-usd"></i>
+                                 <p>
+-                                    Payments
++                                    Income
+                                     <?php
+-                                    if ($num_payments > 0) { ?>
+-                                        <span class="right badge text-light"><?php echo $num_payments; ?></span>
++                                    if ($num_income > 0) { ?>
++                                        <span class="right badge text-light"><?php echo $num_income; ?></span>
+                                     <?php } ?>
+                                 </p>
+                             </a>
+diff --git a/agent/includes/inc_all_client.php b/agent/includes/inc_all_client.php
+index 24c01b7..cc67617 100644
+--- a/agent/includes/inc_all_client.php
++++ b/agent/includes/inc_all_client.php
+@@ -201,8 +201,11 @@ if (isset($_GET['client_id'])) {
+         $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT COUNT('recurring_invoice_id') AS num FROM recurring_invoices WHERE recurring_invoice_archived_at IS NULL AND recurring_invoice_client_id = $client_id"));
+         $num_recurring_invoices = $row['num'];
+ 
+-        $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT COUNT('payment_id') AS num FROM payments, invoices WHERE payment_invoice_id = invoice_id AND invoice_client_id = $client_id"));
+-        $num_payments = $row['num'];
++        $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT
++            (SELECT COUNT(payment_id) FROM payments, invoices WHERE payment_invoice_id = invoice_id AND payment_archived_at IS NULL AND invoice_client_id = $client_id)
++            + (SELECT COUNT(revenue_id) FROM revenues LEFT JOIN transfers ON transfer_revenue_id = revenue_id WHERE transfer_id IS NULL AND revenue_archived_at IS NULL AND revenue_client_id = $client_id)
++            AS num"));
++        $num_income = $row['num'];
+ 
+         $row = mysqli_fetch_assoc(mysqli_query($mysqli, "SELECT COUNT('file_id') AS num FROM files WHERE file_archived_at IS NULL AND file_client_id = $client_id"));
+         $num_files = $row['num'];
+diff --git a/agent/includes/side_nav.php b/agent/includes/side_nav.php
+index 2680b35..abbf9fd 100644
+--- a/agent/includes/side_nav.php
++++ b/agent/includes/side_nav.php
+@@ -139,15 +139,9 @@
+                     <li class="nav-header mt-3">FINANCE</li>
+                     <?php if (lookupUserPermission("module_financial") >= 1) { ?>
+                         <li class="nav-item">
+-                            <a href="/agent/payments.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "payments.php") { echo "active"; } ?>">
+-                                <i class="nav-icon fas fa-credit-card"></i>
+-                                <p>Payments</p>
+-                            </a>
+-                        </li>
+-                        <li class="nav-item">
+-                            <a href="/agent/revenues.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "revenues.php") { echo "active"; } ?>">
++                            <a href="/agent/income.php" class="nav-link <?php if (basename($_SERVER["PHP_SELF"]) == "income.php") { echo "active"; } ?>">
+                                 <i class="nav-icon fas fa-hand-holding-usd"></i>
+-                                <p>Revenues</p>
++                                <p>Income</p>
+                             </a>
+                         </li>
+                         <li class="nav-item">
+diff --git a/agent/income.php b/agent/income.php
+new file mode 100644
+index 0000000..183b809
+--- /dev/null
++++ b/agent/income.php
+@@ -0,0 +1,444 @@
++<?php
++
++// Default Column Sortby/Order Filter
++$sort = "income_date";
++$order = "DESC";
++
++// If client_id is in URI then show client Side Bar and client header
++if (isset($_GET['client_id'])) {
++    require_once "includes/inc_all_client.php";
++    $payment_client_query = "AND invoice_client_id = $client_id";
++    $revenue_client_query = "AND revenue_client_id = $client_id";
++    $client_url = "client_id=$client_id&";
++} else {
++    require_once "includes/inc_all.php";
++    $payment_client_query = '';
++    $revenue_client_query = '';
++    $client_url = '';
++}
++
++// Perms
++enforceUserPermission('module_financial');
++
++// Type Filter
++$income_types_array = ['Payment', 'Revenue'];
++if (isset($_GET['type']) && !empty($_GET['type']) && in_array($_GET['type'], $income_types_array)) {
++    $type_query = "AND (income_type = '" . escapeSql($_GET['type']) . "')";
++    $type_filter = escapeSql($_GET['type']);
++} else {
++    // Default - any
++    $type_query = '';
++    $type_filter = '';
++}
++
++// Account Filter
++if (isset($_GET['account']) && !empty($_GET['account'])) {
++    $account_query = 'AND (income_account_id = ' . intval($_GET['account']) . ')';
++    $account_filter = intval($_GET['account']);
++} else {
++    // Default - any
++    $account_query = '';
++    $account_filter = '';
++}
++
++// Payment Method Filter
++if (isset($_GET['method']) && !empty($_GET['method'])) {
++    $method_query = "AND (income_method = '" . escapeSql($_GET['method']) . "')";
++    $method_filter = escapeHtml($_GET['method']);
++} else {
++    // Default - any
++    $method_query = '';
++    $method_filter = '';
++}
++
++// Money in comes from two places - payments applied to an invoice, and standalone revenues.
++// Transfers between accounts are stored as a linked expense + revenue pair, so the revenue leg
++//  is excluded here (transfer_id IS NULL) - moving your own money is not income.
++$income_query =
++    "SELECT
++        'Payment' AS income_type,
++        payment_id AS income_id,
++        payment_date AS income_date,
++        payment_created_at AS income_created_at,
++        payment_invoice_id AS income_invoice_id,
++        CONCAT(invoice_prefix, invoice_number) AS income_source,
++        invoice_client_id AS income_client_id,
++        client_name AS income_client,
++        payment_amount AS income_amount,
++        payment_currency_code AS income_currency_code,
++        payment_method AS income_method,
++        payment_reference AS income_reference,
++        payment_account_id AS income_account_id,
++        account_name AS income_account,
++        account_archived_at AS income_account_archived
++    FROM payments
++    LEFT JOIN invoices ON payment_invoice_id = invoice_id
++    LEFT JOIN clients ON invoice_client_id = client_id
++    LEFT JOIN accounts ON payment_account_id = account_id
++    WHERE payment_archived_at IS NULL
++    $payment_client_query
++    $access_permission_query
++
++    UNION ALL
++
++    SELECT
++        'Revenue',
++        revenue_id,
++        revenue_date,
++        revenue_created_at,
++        0,
++        category_name,
++        revenue_client_id,
++        client_name,
++        revenue_amount,
++        revenue_currency_code,
++        revenue_payment_method,
++        revenue_reference,
++        revenue_account_id,
++        account_name,
++        account_archived_at
++    FROM revenues
++    LEFT JOIN categories ON revenue_category_id = category_id
++    LEFT JOIN clients ON revenue_client_id = client_id
++    LEFT JOIN accounts ON revenue_account_id = account_id
++    LEFT JOIN transfers ON transfer_revenue_id = revenue_id
++    WHERE revenue_archived_at IS NULL
++    AND transfer_id IS NULL
++    $revenue_client_query";
++
++$income_filter_query =
++    "WHERE DATE(income_date) BETWEEN '$dtf' AND '$dtt'
++    AND (income_source LIKE '%$q%' OR income_client LIKE '%$q%' OR income_account LIKE '%$q%' OR income_method LIKE '%$q%' OR income_reference LIKE '%$q%' OR income_amount LIKE '%$q%')
++    $type_query
++    $account_query
++    $method_query";
++
++$sql = mysqli_query(
++    $mysqli,
++    "SELECT SQL_CALC_FOUND_ROWS * FROM (
++        $income_query
++    ) AS income
++    $income_filter_query
++    ORDER BY $sort $order LIMIT $record_from, $record_to"
++);
++
++$num_rows = mysqli_fetch_row(mysqli_query($mysqli, "SELECT FOUND_ROWS()"));
++
++// Summary - totals for the current filtered view, split by where the money came from
++$sql_summary = mysqli_query(
++    $mysqli,
++    "SELECT
++        SUM(CASE WHEN income_type = 'Payment' THEN income_amount ELSE 0 END) AS total_payments,
++        SUM(CASE WHEN income_type = 'Revenue' THEN income_amount ELSE 0 END) AS total_revenues,
++        SUM(income_amount) AS total_income
++    FROM (
++        $income_query
++    ) AS income
++    $income_filter_query"
++);
++$row = mysqli_fetch_assoc($sql_summary);
++$summary_total_payments = floatval($row['total_payments']);
++$summary_total_revenues = floatval($row['total_revenues']);
++$summary_total_income = floatval($row['total_income']);
++
++?>
++
++    <div class="card card-dark">
++        <div class="card-header py-2">
++            <h3 class="card-title mt-2"><i class="fas fa-fw fa-hand-holding-usd mr-2"></i>Income</h3>
++            <?php if (lookupUserPermission("module_sales") >= 2) { ?>
++            <div class="card-tools">
++                <button type="button" class="btn btn-primary ajax-modal" data-modal-url="modals/revenue/revenue_add.php" data-modal-size="lg">
++                    <i class="fas fa-plus mr-2"></i>New Revenue
++                </button>
++            </div>
++            <?php } ?>
++        </div>
++
++        <div class="card-body">
++            <form class="mb-4" autocomplete="off">
++                <?php if ($client_url) { ?>
++                    <input type="hidden" name="client_id" value="<?php echo $client_id; ?>">
++                <?php } ?>
++                <div class="row">
++                    <div class="col-sm-4">
++                        <div class="input-group mb-3 mb-sm-0">
++                            <input type="search" class="form-control" name="q" value="<?php if (isset($q)) { echo stripslashes(escapeHtml($q)); } ?>" placeholder="Search Income">
++                            <div class="input-group-append">
++                                <button class="btn btn-secondary" type="button" data-toggle="collapse" data-target="#advancedFilter"><i class="fas fa-filter"></i></button>
++                                <button class="btn btn-primary"><i class="fa fa-search"></i></button>
++                            </div>
++                        </div>
++                    </div>
++                    <div class="col-md-2">
++                        <div class="input-group mb-3 mb-sm-0">
++                            <select class="form-control select2" name="type" onchange="this.form.submit()">
++                                <option value="">- All Types -</option>
++                                <?php foreach ($income_types_array as $income_type_option) { ?>
++                                    <option <?php if ($type_filter == $income_type_option) { echo "selected"; } ?>><?php echo $income_type_option; ?></option>
++                                <?php } ?>
++                            </select>
++                        </div>
++                    </div>
++                    <div class="col-md-2">
++                        <div class="input-group mb-3 mb-sm-0">
++                            <select class="form-control select2" name="account" onchange="this.form.submit()">
++                                <option value="">- All Accounts -</option>
++
++                                <?php
++                                $sql_accounts_filter = mysqli_query($mysqli, "SELECT account_id, account_name FROM accounts
++                                    WHERE EXISTS (SELECT 1 FROM payments WHERE payment_account_id = account_id)
++                                    OR EXISTS (SELECT 1 FROM revenues WHERE revenue_account_id = account_id)
++                                    ORDER BY account_name ASC");
++                                while ($row = mysqli_fetch_assoc($sql_accounts_filter)) {
++                                    $filter_account_id = intval($row['account_id']);
++                                    $filter_account_name = escapeHtml($row['account_name']);
++                                ?>
++                                    <option <?php if ($account_filter == $filter_account_id) { echo "selected"; } ?> value="<?php echo $filter_account_id; ?>"><?php echo $filter_account_name; ?></option>
++                                <?php
++                                }
++                                ?>
++
++                            </select>
++                        </div>
++                    </div>
++
++                    <div class="col-sm-2">
++                        <div class="input-group">
++                            <select class="form-control select2" name="method" onchange="this.form.submit()">
++                                <option value="">- All Payment Methods -</option>
++
++                                <?php
++                                $sql_payment_methods_filter = mysqli_query($mysqli, "SELECT DISTINCT payment_method AS method FROM payments WHERE payment_method != ''
++                                    UNION SELECT DISTINCT revenue_payment_method FROM revenues WHERE revenue_payment_method != ''
++                                    ORDER BY method ASC");
++                                while ($row = mysqli_fetch_assoc($sql_payment_methods_filter)) {
++                                    $filter_method = escapeHtml($row['method']);
++                                ?>
++                                    <option <?php if ($method_filter == $filter_method) { echo "selected"; } ?>><?php echo $filter_method; ?></option>
++                                <?php
++                                }
++                                ?>
++
++                            </select>
++                        </div>
++                    </div>
++                </div>
++                <div class="collapse mt-3 <?php if (isset($_GET['dtf']) && $_GET['dtf'] !== '1970-01-01') { echo "show"; } ?>" id="advancedFilter">
++                    <div class="row">
++                        <div class="col-md-3">
++                            <div class="form-group">
++                                <label>Date range</label>
++                                <input type="text" id="dateFilter" class="form-control" autocomplete="off">
++                                <input type="hidden" name="canned_date" id="canned_date" value="<?php echo escapeHtml($_GET['canned_date']) ?? ''; ?>">
++                                <input type="hidden" name="dtf" id="dtf" value="<?php echo escapeHtml($dtf ?? ''); ?>">
++                                <input type="hidden" name="dtt" id="dtt" value="<?php echo escapeHtml($dtt ?? ''); ?>">
++                            </div>
++                        </div>
++                    </div>
++                </div>
++            </form>
++            <hr>
++
++            <div class="row">
++                <div class="col-lg-4 col-md-6 col-sm-12">
++                    <!-- small box -->
++                    <div class="small-box bg-primary">
++                        <div class="inner">
++                            <h3><?php echo numfmt_format_currency($currency_format, $summary_total_payments, $session_company_currency); ?></h3>
++                            <p>Invoice Payments</p>
++                        </div>
++                        <div class="icon">
++                            <i class="fa fa-credit-card"></i>
++                        </div>
++                    </div>
++                </div>
++                <!-- ./col -->
++
++                <div class="col-lg-4 col-md-6 col-sm-12">
++                    <!-- small box -->
++                    <div class="small-box bg-info">
++                        <div class="inner">
++                            <h3><?php echo numfmt_format_currency($currency_format, $summary_total_revenues, $session_company_currency); ?></h3>
++                            <p>Other Revenue</p>
++                        </div>
++                        <div class="icon">
++                            <i class="fa fa-hand-holding-usd"></i>
++                        </div>
++                    </div>
++                </div>
++                <!-- ./col -->
++
++                <div class="col-lg-4 col-md-6 col-sm-12">
++                    <!-- small box -->
++                    <div class="small-box bg-success">
++                        <div class="inner">
++                            <h3><?php echo numfmt_format_currency($currency_format, $summary_total_income, $session_company_currency); ?></h3>
++                            <p>Total Income</p>
++                        </div>
++                        <div class="icon">
++                            <i class="fa fa-balance-scale"></i>
++                        </div>
++                    </div>
++                </div>
++                <!-- ./col -->
++            </div>
++
++            <div class="table-responsive">
++                <table class="table table-striped table-borderless table-hover">
++                    <thead class="text-dark <?php if ($num_rows[0] == 0) { echo "d-none"; } ?> text-nowrap">
++                    <tr>
++                        <th>
++                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_date&order=<?php echo $disp; ?>">
++                                Date <?php if ($sort == 'income_date') { echo $order_icon; } ?>
++                            </a>
++                        </th>
++                        <th>
++                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_type&order=<?php echo $disp; ?>">
++                                Type <?php if ($sort == 'income_type') { echo $order_icon; } ?>
++                            </a>
++                        </th>
++                        <th>
++                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_source&order=<?php echo $disp; ?>">
++                                Source <?php if ($sort == 'income_source') { echo $order_icon; } ?>
++                            </a>
++                        </th>
++                        <?php if (!$client_url) { ?>
++                        <th>
++                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_client&order=<?php echo $disp; ?>">
++                                Client <?php if ($sort == 'income_client') { echo $order_icon; } ?>
++                            </a>
++                        </th>
++                        <?php } ?>
++                        <th class="text-right">
++                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_amount&order=<?php echo $disp; ?>">
++                                Amount <?php if ($sort == 'income_amount') { echo $order_icon; } ?>
++                            </a>
++                        </th>
++                        <th>
++                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_method&order=<?php echo $disp; ?>">
++                                Method <?php if ($sort == 'income_method') { echo $order_icon; } ?>
++                            </a>
++                        </th>
++                        <th>
++                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_reference&order=<?php echo $disp; ?>">
++                                Reference <?php if ($sort == 'income_reference') { echo $order_icon; } ?>
++                            </a>
++                        </th>
++                        <th>
++                            <a class="text-dark" href="?<?php echo $url_query_strings_sort; ?>&sort=income_account&order=<?php echo $disp; ?>">
++                                Account <?php if ($sort == 'income_account') { echo $order_icon; } ?>
++                            </a>
++                        </th>
++                        <th class="text-center">Action</th>
++                    </tr>
++                    </thead>
++                    <tbody>
++                    <?php
++
++                    while ($row = mysqli_fetch_assoc($sql)) {
++                        $income_type = escapeHtml($row['income_type']);
++                        $income_id = intval($row['income_id']);
++                        $income_date = escapeHtml($row['income_date']);
++                        $income_invoice_id = intval($row['income_invoice_id']);
++                        $income_source = escapeHtml($row['income_source']);
++                        $income_client_id = intval($row['income_client_id']);
++                        $income_client = escapeHtml($row['income_client']);
++                        $income_amount = floatval($row['income_amount']);
++                        $income_currency_code = escapeHtml($row['income_currency_code']);
++                        $income_method = escapeHtml($row['income_method']);
++                        $income_reference = escapeHtml($row['income_reference']);
++                        if (empty($income_reference)) {
++                            $income_reference_display = "-";
++                        } else {
++                            $income_reference_display = $income_reference;
++                        }
++                        $income_account = escapeHtml($row['income_account']);
++                        $income_account_archived = escapeHtml($row['income_account_archived']);
++                        if (empty($income_account_archived)) {
++                            $income_account_archived_display = "";
++                        } else {
++                            $income_account_archived_display = "Archived - ";
++                        }
++
++                        // Each type keeps its own edit modal and delete handler
++                        if ($income_type == 'Payment') {
++                            $income_edit_modal = "modals/payment/payment_edit.php?id=$income_id";
++                            $income_delete_action = "delete_payment=$income_id";
++                            $income_type_badge = "badge-primary";
++                        } else {
++                            $income_edit_modal = "modals/revenue/revenue_edit.php?id=$income_id";
++                            $income_delete_action = "delete_revenue=$income_id";
++                            $income_type_badge = "badge-info";
++                        }
++
++                        ?>
++
++                        <tr>
++                            <td>
++                                <a class="ajax-modal" href="#"
++                                    data-modal-size = "lg"
++                                    data-modal-url = "<?php echo $income_edit_modal; ?>">
++                                    <?php echo $income_date; ?>
++                                </a>
++                            </td>
++                            <td><span class="badge <?php echo $income_type_badge; ?>"><?php echo $income_type; ?></span></td>
++                            <td>
++                                <?php if ($income_type == 'Payment' && $income_invoice_id) { ?>
++                                    <a href="invoice.php?<?php echo $client_url; ?>invoice_id=<?php echo $income_invoice_id; ?>">
++                                        <?php echo $income_source; ?>
++                                    </a>
++                                <?php } else { ?>
++                                    <?php echo $income_source; ?>
++                                <?php } ?>
++                            </td>
++                            <?php if (!$client_url) { ?>
++                            <td>
++                                <?php if ($income_client_id) { ?>
++                                    <a href="income.php?client_id=<?php echo $income_client_id; ?>"><?php echo $income_client; ?></a>
++                                <?php } else { ?>
++                                    -
++                                <?php } ?>
++                            </td>
++                            <?php } ?>
++                            <td class="text-right text-monospace"><?php echo numfmt_format_currency($currency_format, $income_amount, $income_currency_code); ?></td>
++                            <td><?php echo $income_method; ?></td>
++                            <td><?php echo $income_reference_display; ?></td>
++                            <td><?php echo "$income_account_archived_display$income_account"; ?></td>
++                            <td>
++                                <?php if (lookupUserPermission("module_sales") >= 3) { ?>
++                                    <div class="dropdown dropleft text-center">
++                                        <button class="btn btn-secondary btn-sm" type="button" data-toggle="dropdown">
++                                            <i class="fas fa-ellipsis-h"></i>
++                                        </button>
++                                        <div class="dropdown-menu">
++                                            <a class="dropdown-item ajax-modal" href="#"
++                                                data-modal-size = "lg"
++                                                data-modal-url = "<?php echo $income_edit_modal; ?>">
++                                                <i class="fas fa-fw fa-edit mr-2"></i>Edit
++                                            </a>
++                                            <div class="dropdown-divider"></div>
++                                            <a class="dropdown-item text-danger text-bold confirm-link" href="post.php?<?php echo $income_delete_action; ?>&csrf_token=<?= $_SESSION['csrf_token'] ?>">
++                                                <i class="fas fa-fw fa-trash mr-2"></i>Delete
++                                            </a>
++                                        </div>
++                                    </div>
++                                <?php } ?>
++                            </td>
++                        </tr>
++
++                    <?php
++
++                    }
++
++                    ?>
++
++                    </tbody>
++                </table>
++            </div>
++            <?php require_once "../includes/filter_footer.php"; ?>
++        </div>
++    </div>
++
++<?php
++require_once "../includes/footer.php";