Business accounting practices often work with transactions that involve delayed payments for services rendered or products delivered. Deferred revenues consist of transactions involving delays in ...

How does a company account for cash payments received in advance of delivering its goods or services? Under the "accrual-basis accounting" rules used by most companies, advance payments can't be ...

You might not realize it, but every time you sign a credit card slip for your lunch, you are executing a promise to pay. If you are paying in advance for a catered employee luncheon to be delivered ...

These days, it seems as if everyone wants to be a technology company—or to merge with one. Global merger-and-acquisition (M&A) activity through December 2015 was at a record high, with acquisition ...

Tobi is a crypto writer at Investopedia. He aims to simplify the complex concepts of blockchain and cryptocurrencies for the masses. Stella Osoba is the Senior Editor of trading and investing at ...

Deferred revenue is recorded when payment is received before services are delivered. It helps companies show a more accurate financial state under GAAP rules. Growing deferred revenue typically ...

Our Federal Tax Group discusses the tax treatment of deferred revenue or advance payments in M&A transactions. The tax treatment of deferred revenue differs from the treatment for financial accounting ...