entity · derived
Deferred revenue
Derived node: assembled mechanically from the claims carrying deferred-revenue. A roster, not an adjudicated definition.
Every claim under this term
- 5454054-008 : Funding LER rewards out of marketing budgets keeps them off the balance sheet, because marketing spend is expensed immediately under U.S. GAAP (ASC 606) and IFRS 15 rather than deferred as revenue the
- 5583610-026 : Funding LER from marketing budgets and expensing it immediately under ASC 606 and IFRS 15 avoids the balance sheet liabilities that traditional loyalty programs incur through deferred revenue.