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.
Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent!
University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: firstname.lastname@example.org