Deferred Revenue Expenditure means the expenditure which is incurred in one period but the benefit of such expenditure would be available for more than one year. Insuch cases Expenditure has to be bifurcated into the number of periods in which the benefit will be there.
e.g Advertisement Expenses -- Rs.1Crore, Period for which Benefit Expected-- 10 Years Expenditure to be recognised per Year will be 10Lakhs
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