Deferred Revenue Account Register

A deferred revenue register lists income that has been promised or received but isn't yet recognized as earned. Deferred revenue is listed on the balance sheet under liabilities and is added to the income statement later.

Revenues are typically deferred and then later are recognized when related goods or services are delivered. These deferred revenues usually post to the income statement using revenue recognition schedules. See Using Revenue Recognition.

To view a deferred revenue register:

Related Topics

General Notices