A deferred income / revenue for goods and services that have become beta barn, but not used / consumed in the current period. Payment can be seen as an advance payment for goods and services. When goods or services are not used / consumed can not revenues are not addressed in the current period, but must be addressed during the period when they will be used / consumed.
Revenue for goods / services that have not been used / consumed in the current period must be deferred and recognized as revenue in the period in which it will be used / consumed.
Expenditure from the supplied may goods / services rendered during the period which has not had time to get paid for whatever reason to accrued (be charged) during the period. During the next period, when they are paid to deal with the accounts in two ways - explained below by two different accounting example.
A deferred income / prepaid income is also called an interim debt / interim liabilities, which is an umbrella term for kontogrupp 29 accrued expenses and deferred income. Read more for interim debt.
Another common name is an interim entry / accruals, which also includes interimsfordringar.