Revenue, unearned

The inflow of money for a good (product or service) that has not yet been delivered to the customer (revenue received before a product is sold or a service is provided). Examples are a theater subscription or prepayments on a lease contract. In this case, special accounting rules and tax rules must be observed.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/