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The Fortune 500 is an annual list compiled and published by Fortune magazine that ranks the top 500 American public corporations as measured by their gross revenue,[1] although eligible companies are any for which revenues are publicly available (which is a larger universe than "public companies", as the term is commonly understood, meaning "companies having common stock that trades on a stock exchange").
Wal-Mart tops the list again in 2008, edging out Exxon Mobil which is in second place. [2]
Fortune 100 and Fortune 1000 refer to lists of top firms ranked similarly.
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