Deferred Revenue


  • Id: bs_st_deferred_revenue
  • Type: fundamentals
  • Subtype: balance_sheet
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “deferred revenue”, “revenue received in advance”, “unearned revenue”, “liability for undelivered goods or services”, “prepaid revenue”


The amount of revenue that a company has received in advance for goods or services that have not yet been delivered or performed. Deferred revenue is a liability because it represents an obligation to provide goods or services to customers in the future. Deferred revenue is recognized as revenue when the goods or services are delivered or performed, or when the obligation is otherwise satisfied.