The difference between the value of the property leased

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In the first case, such money is not considered income. The company did not receive it. It cannot be used for settlements. Although probable, these are expectations. And the documents confirm this. Therefore, these amounts cannot be taken into account either as income or as additional expenses.

Now let's briefly list what kind of receipts can be attributed to the DBP. All income that will be received in future periods is defined in various regulatory documents.


Now we should list the forms and types of receipts in more detail:

Rent . Prepayment for rent of premises, including amounts that will be offset in subsequent reporting periods.
Ticket sales Funds received for events that have not yet taken place. Revenue will be accounted for later.
Leasing . and the amount of lease payments.
Advance payments. Funds paid by customers for goods or services to norway phone number list be provided in the future.
Budget funds . Money allocated to cover costs that will be used in future reporting periods (various expense items).
Subscription . Payment for periodicals, courses or digital platforms that are provided over a long period. The price is determined by the company after all expenses are taken into account.
Subscriptions . Revenue from the sale of subscriptions for transport, communications, and gyms.
Targeted funding. A portion, including budget funds, allocated for specific purposes but not yet fully used.
Sponsorship proceeds Grants and other donations that are related to the fulfillment of long-term obligations in the future.
Probable return of shortages. Funds that may be returned based on the results of clarification of the circumstances of the shortage.
Rules for accounting of future income
In the framework of accounting, future period income is reflected using a special account. Thus, their recording will be as transparent as possible and will comply with the requirements of all standards and accounting documentation. Accounting account 98 "Future Period Income" is used for these purposes.