Billboard magazine just released their Money-Makers List: Music's Top Earners of 2014. It's different than the more famous Forbes list in that Billboard only takes into account four revenue sources: sales, streaming, publishing and touring.

Which is why Dr. Dre -- and his Beats Audio sale -- can top Forbes' list, but he doesn't even make Billboard's.

Overall, the list is another example that 2014 was a down year for Hip Hop . Only Jay Z (ninth place) Eminem (20th) and Drake (21st) made the top 40. (Hov's wife Beyonce came in a few spots behind him at 12th.)

Billboard's 25 biggest earners of 2014 are below.

1. One Direction $46 million 2. Katy Perry $30.1 million 3. Justin Timberlake $27.9 million 4. Billy Joel $27.2 million 5. The Eagles $26.2 million 6. Luke Byran $25 million 7. Paul McCartney $23.5 million 8. George Straight $22.5 million 9. Jay Z $22 million 10. Jason Aldean $20.2 million 11. Bruno Mars $19.9 million 12. Beyonce $19.6 13. Cher $16 million 14. Miley Cyrus $16 million 15. Taylor Swift $13.6 million 16. Dave Mathews Band $13.3 million 17. Lady Gaga $13.3 million 18. Britney Spears $13.1 million 19. Zac Brown Band $12.6 million 20. Eminem $11.9 million 21. Drake $10.6 million 22. Eric Church $10.2 million 23. Jimmy Buffet $10.1 million 24. Phish $9.9 million 25. Motley Crew $9.4 million