{"id":6395,"date":"2021-09-23T15:03:56","date_gmt":"2021-09-23T18:03:56","guid":{"rendered":"http:\/\/www.maisinterativo.com.br\/wordpress\/?p=6395"},"modified":"2023-08-17T12:20:11","modified_gmt":"2023-08-17T15:20:11","slug":"deferred-income-wikipedia","status":"publish","type":"post","link":"http:\/\/www.maisinterativo.com.br\/wordpress\/2021\/09\/23\/deferred-income-wikipedia\/","title":{"rendered":"Deferred income Wikipedia"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">You shouldn\u2019t spend it the same way you spend regular cash<\/a><\/li>\n<li><a href=\"#toc-1\">A few practical things to know about deferred revenue<\/a><\/li>\n<li><a href=\"#toc-2\">Deferred Revenue: Definition, Examples, and Best Practices<\/a><\/li>\n<li><a href=\"#toc-4\">What is accrued revenue?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"deferred revenue on balance sheet\"\/><\/p>\n<p>Deferred revenue appears to be an asset in some situations, yet it is always classified as a liability in accounting. In all the scenarios stated above, the company must repay the customer for the prepayment. With Patriot\u2019s small business accounting software, you can quickly add entries and <a href=\"https:\/\/www.digitalconnectmag.com\/a-deep-dive-into-law-firm-bookkeeping\/\">https:\/\/www.digitalconnectmag.com\/a-deep-dive-into-law-firm-bookkeeping\/<\/a> view reports. Additionally, we will also assume the services rendered are equal in value for each of the 12 months. If the 12,000 were invoiced on April 1, the Deferred Revenue would be reportable as of April 1 as 12,000, and remains 12,000 through April 15 when the revenue schedule begins.<\/p>\n<ul>\n<li>For example, a gym that requires an up-front annual fee must defer the amounts received and recognize them over the course of the year, as services are provided.<\/li>\n<li>GAAP, deferred revenue is treated as a liability on the balance sheet since the revenue recognition requirements are incomplete.<\/li>\n<li>Complex revenue recognition is unavoidable in any business model that employs subscription billing, but it doesn\u2019t have to be complicated.<\/li>\n<li>Upgrading to a paid membership gives you access to our extensive collection of plug-and-play Templates designed to power your performance\u2014as well as CFI&#8217;s full course catalog and accredited Certification Programs.<\/li>\n<li>If the good or service is then undelivered or cancelled, the company may owe the money back to the customer.<\/li>\n<li>Companies should be aware of the amount of deferred revenue they have on their balance sheet and how it is changing over time.<\/li>\n<li>For example, the legal profession requires lawyers to deposit unearned fees into an\u00a0IOLTA trust account\u00a0to satisfy their fiduciary and ethical duty.<\/li>\n<\/ul>\n<p>Let us look at a detailed example of the accounting entries a company makes when deferred revenue is created and then reversed or earned. GAAP, deferred revenue is treated <a href=\"https:\/\/investrecords.com\/the-importance-of-accurate-bookkeeping-for-law-firms-a-comprehensive-guide\/\">law firm bookkeeping<\/a> as a liability on the balance sheet since the revenue recognition requirements are incomplete. Customers can purchase a six-month subscription to get a discounted rate.<\/p>\n<h2 id=\"toc-0\">You shouldn\u2019t spend it the same way you spend regular cash<\/h2>\n<p>Here, we\u2019ll go over what exactly deferred revenue is, why it\u2019s a liability, and how you can record it on your books. Keep in mind, other fees such as trading (non-commission) fees, Gold subscription fees, wire transfer fees, and paper statement fees may apply to your brokerage account. Assuming all else stays the same, here\u2019s the full annual overview of the total balances of cash, deferred revenue, and revenue for the architecture firm. Recognizing revenue before it\u2019s earned will misinterpret  your growth numbers, spiking your growth potential. As mentioned above, deferred revenue is considered a liability, not an asset.<\/p>\n<p>Managing deferred revenue effectively requires proper bookkeeping and forecasting. If you\u2019re keen on learning more about account reconciliation in accounting, you\u2019ll find everything you need in our detailed guide on reconciling accounts. Every member has &#8220;reached&#8221; the advantage of having used the club for one month at the end of the first month of membership. As a result, the golf club has met its obligation to provide golf club benefits for a complete year in one month (1\/12th).<\/p>\n<h2 id=\"toc-1\">A few practical things to know about deferred revenue<\/h2>\n<p>The terms require a payment of $30,000 at the time the contract is signed and $40,000 at the end of the project, which is estimated to take 60 days. The company agrees to begin working on the project 10 days after the $30,000 is received. In some cases, companies may be required to pay taxes on the revenue received even though it has not yet been earned. By properly accounting for deferred revenue, companies can ensure that they are paying the correct amount of taxes based on their actual earnings. For this example, let\u2019s assume that you\u2019ve secured an annual subscription with a client at a flat rate of $18000. The client pays the full amount upfront; however, you cannot recognize the full $18000 until the service has been provided.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"deferred revenue on balance sheet\"\/><\/p>\n<p>These payments are received before the revenue can be recognized and recorded on the income statement, so they must be reported as liabilities until goods or services are delivered. For example, a company receives an annual software license fee paid out by a customer upfront on January 1. So, the company using accrual accounting adds only five months&#8217; worth (5\/12) of the fee to its revenues in profit and loss for the fiscal year the fee was received. The rest is added to deferred income (liability) on the balance sheet for that year.<\/p>\n<h2 id=\"toc-2\">Deferred Revenue: Definition, Examples, and Best Practices<\/h2>\n<p>Meanwhile, revenue accounts are reviewed to verify that there aren\u2019t any unearned deposits that need to be recategorized as a liability. Commonly, this shift is tracked via a journal entry that debits regular revenue and credits the liability account. Similarly, a deferred expense matches deferred revenue, tracking transactions that are paid in advance of project completion or delivery. But a deferred expense is actually recorded by the buyer initially as an asset that is then debited as an expense throughout each accounting period depending on the delivery timeline.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"250px\" alt=\"deferred revenue on balance sheet\"\/><\/p>\n<p>To get to the Balance Sheet, click on the dropdown arrow next to Financial Repor and select Balance Sheet. Once there, we will find the Assets and Liabilities balances have been automatically adjusted for Deferred Revenue (i.e., debiting Assets and crediting liabilities by $5,000). Now, we will come back to Models and our Deferred Revenue Model &#8211; Service Contract model.<\/p>\n<h2 id=\"toc-3\">Is deferred revenue a debit or credit in accounting?<\/h2>\n<p>This method of recording transactions is based on the concept of matching revenues and expenses to the same period to provide a more accurate view of a company\u2019s financial performance. For companies, deferred revenue gives them access to funds upfront while allowing them to recognize the income when it\u2019s earned. This helps businesses maximize their cash flow by providing them with capital to finance operations without waiting for it to be earned. So while the  company has received cash in this period it will&nbsp;not&nbsp;record revenue.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content You shouldn\u2019t spend it the same way you spend regular cash A few practical things to know about deferred revenue Deferred Revenue: Definition, Examples, and Best Practices What is accrued revenue? Deferred revenue appears to be an asset in some situations, yet it is always classified as a liability in accounting. In all the&hellip; <a class=\"more-link\" href=\"http:\/\/www.maisinterativo.com.br\/wordpress\/2021\/09\/23\/deferred-income-wikipedia\/\">Continuar lendo <span class=\"screen-reader-text\">Deferred income Wikipedia<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[],"class_list":["post-6395","post","type-post","status-publish","format-standard","hentry","category-bookkeeping","entry"],"_links":{"self":[{"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/posts\/6395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/comments?post=6395"}],"version-history":[{"count":1,"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/posts\/6395\/revisions"}],"predecessor-version":[{"id":6396,"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/posts\/6395\/revisions\/6396"}],"wp:attachment":[{"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/media?parent=6395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/categories?post=6395"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.maisinterativo.com.br\/wordpress\/wp-json\/wp\/v2\/tags?post=6395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}