This briefing paper provides an analysis of the revenue flow from the logging industry into the national coffers and logging affected communities. Publicly available national revenue collection data and payments to communities are used as the basis for the analysis to ensure a fairly accurate assessment of the financial flows. The objective is to provide reliable information about financial flows from logging to communities and the central government in an accessible format to the general public. It concludes that revenue to the state and royalty payments to communities have been minimal compared to the value of the round logs exported from Liberia and that accumulated arrear of $23 million the logging industry owes is unsustainable.