What are examples of deferred revenue expenditure?

A huge amount paid as Insurance Premium, on which insurance covered for more than one year

A deferred revenue expenditure is that where the benefit the expenditure can be had for more than ONE accounting period and less than FIVE accounting periods. There are no hard and fast rules that the period is linted to 1 - 5. It is just an assumption. It stands as an expired cost after the business entity has had the complete benefits. It is written off every year.

It is mainly revenue expenditure incurred in the initial stage but the benefit of which will also be available in the sebsequent years is called deferred revenue expenditure.Part of the expenditure is written off each year by debiting to P&L A/C and the remaining will be shown in the B/S. Ex. AdvertisementExps of Rs.50000/-. Every year Rs.10000/- will be written off over a period of 5 years.

It is an expenditure the benefit of which will be realised over a period and not during the current period.Ex-Heavy Advertisement expenditure incurred by the company for promoting the product.The benefits of this huge expenditure will be realised over the period and not in the same period when it is incurred.

heavy advertisement expense is the best example of deferred revenue expenditure. it have both quality of revenue and capital so its also called capital expenditure