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Interest revenue is any interest that is earned by a company for debt or investments. Where it comes from exactly will depend on the company and what they do. They can charge interest on late payments. They could literally be loaning money and earning interest on it. Companies can also invest in different things, earning interest on CD's or bonds they've invested in, etc. And of course, they can just earn it off a regular savings or checking account.
If the company is not in a financial services business where interest is a normal revenue (i.e. for most companies), then it goes under the "Other Revenue & Expense" section, underneath operating income.