Deferred revenue is revenue that the company has been paid for in advance for a longer period.
A deferred income can be seen as a liability to those who paid in advance.
The most common förubetalda revenue is when a landlord has been paid for its rented premises. Typically the rents paid in advance and usually refers to rent an entire quarter.
When this occurs, one can say that the landlord has a debt (interimskuld) to the tenant.
Landlord book up the advance rent paid as deferred revenue, while the tenant book as a prepaid expense.
In the preparation of financial statements (whether the case of monthly financial statements, halvårsbokslut or helårsbokslut) defers to those accrued expenses. These ports on the liability side of the.
The most common deferred revenue is:
– rent
– Insurance
– leasing
– annual pass
– abonnemangskostnader