Accrued Revenue
Accrued revenue answers a simple mismatch: you did the work, but the invoice (or the charge) hasn’t gone out yet. In subscription commerce it is rarer than its mirror twin — deferred revenue — but understanding both is what keeps your books honest between billing dates.
Accrued revenue is revenue a business has earned by delivering goods or services but has not yet billed or been paid for. It is the mirror image of deferred revenue, where payment arrives before delivery.
Accrued vs. deferred revenue
Both exist because delivery and payment rarely happen at the same instant. The only question is which comes first:
| Accrued revenue | Deferred revenue | |
|---|---|---|
| Order of events | Deliver first, get paid later | Get paid first, deliver later |
| Balance-sheet side | Asset (money owed to you) | Liability (service owed by you) |
| Subscription example | Usage-based billing charged at cycle end | Annual prepaid plan |
| Resolves when | The invoice is issued and paid | The service/goods are delivered |
Examples
- Usage-based subscriptions — a metered service consumed through March but billed April 1 accrues March revenue.
- Arrears billing — any plan billed at the end of the period it covers accrues revenue during that period.
- Interest and rent — earned continuously, collected periodically; the textbook accrual cases.
- Milestone work delivered but not yet invoiced — services businesses more than commerce.
Why it matters (even for a Shopify store)
Most Shopify subscriptions bill in advance, so day to day you will see deferred revenue, not accrued revenue. Accrual shows up when you add usage-based or end-of-period elements — post-cycle add-on charges, metered services, or wholesale terms with net-30 invoices. The principle behind both is the same revenue recognition rule: record revenue when earned, whatever the cash timing. Mixing the two — counting a prepaid January payment as fully earned in January, or forgetting revenue you delivered but haven’t billed — is how operators misjudge margins and tax positions.
Häufig gestellte Fragen
What is accrued revenue?
Revenue that has been earned through delivery of goods or services but not yet billed or collected. It sits on the balance sheet as an asset until the invoice is issued and paid.
What is the difference between accrued and deferred revenue?
Order of events. Accrued revenue: delivery happened first, payment comes later (an asset). Deferred revenue: payment came first, delivery comes later (a liability). A usage-based bill charged at month end is accrued; an annual prepaid subscription is deferred.
Is accrued revenue an asset or a liability?
An asset — it represents money customers owe you for value already delivered. Deferred revenue is the liability counterpart.
Verwandte Begriffe
- Revenue RecognitionRevenue recognition is the accounting principle that revenue is recorded when it is earned — when the goods or services are delivered — not when the cash is received.
- Prepaid-AbonnementsEin Prepaid-Abonnement ist ein Plan, bei dem der Kunde im Voraus für eine feste Anzahl von Lieferungen zahlt (zum Beispiel 3, 6 oder 12 Monate), statt in jedem Zyklus abgerechnet zu werden – das verbessert Cashflow und Kundenbindung für den Händler.
- Jährlich wiederkehrender UmsatzDer jährlich wiederkehrende Umsatz (ARR, Annual Recurring Revenue) ist der gesamte planbare, wiederkehrende Umsatz, den ein Abo-Unternehmen über einen Zeitraum von 12 Monaten aus seinen aktiven Abonnements erwartet – normalisiert auf einen Jahreswert.
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