deferred income

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deferred income

Income received by a business but not yet reported as earned. For example, a business may receive payment for a service or a product that has not yet been delivered. A deferred credit is treated as a liability until reported as income earned. Also called deferred credit.
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3 supports a comprehensive Deferred Revenue Management (DRM) workbench.
The upfront payment for future storage is recorded as deferred revenue on the Company's balance sheet.
In 2007, the company reported record third-quarter profit increases of 65 percent in part by deferred revenue from a Windows Vista upgrade program.
Disclosures Related Primarily to the Statement of Activity and Related Statements (includes examples of measure of operations, contributions received, including government grants, earned income and deferred revenue and expenses)
Also, Questex will assume the deferred revenue liabilities associated with the acquired assets and will receive an adjustment for the negative working capital of the acquired properties.
TC Memo 2002-248, the tax-accrual method for deferred revenue from advance season tickets and private suite reservations.
The deferred revenue is booked as a liability on the firm's balance sheet.
Non-GAAP income from operations excludes the purchase accounting adjustment to record at fair value acquired deferred revenue and the impact of the transition to the new software revenue recognition rules, as well as share-based compensation expenses and amortization of acquired intangible assets.
The difference between GAAP and non-GAAP revenues is related to the acquisitions made by the Company and represents revenues adjusted for the impact of the fair value adjustment to acquired deferred revenue related to purchase accounting.
8m amortization of Personal Handy-phone System ("PHS") deferred revenue (a non-GAAP measure).
Vertical will amortize the deferred revenue over the balance of the term of the related software subscriptions.
Gross current deferred revenue and advance payments