You will be given a definition of a task first, then some input of the task.
In this task, we ask you to elaborate the sentence without changing its general meaning. You can do so by explaining further the input sentence, using more precise wording, adding qualifiers and auxiliary information etc.

The Fortune 500 is a list of the companies in the United States with the most revenue .
Output:
The " Fortune " 500 is an annual list compiled and published by " Fortune " magazine that ranks 500 of the largest United States corporations by total revenue for their respective fiscal years .