Sunday, March 28, 2010

Meaning of Deferred Revenue

Have you come across the term 'deferred revenue' in liabilities column of a company's balance sheet?
Here is the meaning,

What Does Deferred Revenue Mean?
A liability account used to collect deposits and other cash receipts prior to the completion of the sale. 
Investopedia explains Deferred Revenue
Deferred revenue is important because it's the money a company collects before it actually delivers a product. For example, a software company sells and receives payment for a computer program before it gets delivered or installed. This doesn't get recorded as straight revenue because, if something goes wrong with the job, the money is at risk.

Source: Investopedia.com

If you have any terms that you do not understand, you can almost able to look for it in Investopedia (Great site)

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