artm schreef op 10 maart 2021 09:15:
[...]
Als ik kijk naar de deferred revenue in het jaarverslag, lijkt het mij heel erg mee te vallen (3.7m op jaareinde).
Deferred revenue consists mainly of receipts in respect of extended warranty to be realised in the coming five years and advance payments or unearned revenue.
ACCOUNTING POLICY
The extended warranty fee received from insurance companies (a fee per insurance contract sold) is taken to deferred revenue and released to profit or loss over the time of the committed warranty service period on a straight-line basis.
Advance payments and unearned revenue, are recorded as a liability, until the services have been rendered or products have been delivered.