DEFERRED REVENUE

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отсроченный доход;= advance from (by) customer; deferred income..отсроченный доход; отложенная выручка.Словарь экономических терминов.

A liability account used to collect deposits and other cash receipts prior to the completion of the sale.

Deferred revenue is important because it's the money a company collects before it actually delivers a product. For example, a software company sells and receives payment for a computer program before it gets delivered or installed. This doesn't get recorded as straight revenue because, if something goes wrong with the job, the money is at risk.