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Is deferred revenue also counted under assets on a balance sheet?

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It occurred to me that while I understand the definition of deferred revenue. That is, "payments received in advance for services which have not yet been performed or goods which have not yet been delivered". And that I understand it's recorded as a liability on balance sheets. I'm not clear how I need to consider this when looking at the assets of a company.

So if for example, Made-up Inc has:

  • Cash and cash equivalents: £200
  • Deferred revenue: £100

Does this company have

  1. £200, of which half is deferred revenue,
  2. or £200, plus £100 in deferred revenue, making a total of £300?

Thanks.

Edited by anders

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