Problem: How to record Deferred Income?
Solution: In order to record Deferred Income, the following steps must be taken:
1. Create a sales document (Invoice):
2. Create a deferral for an item in the list - select the item and click Create.
Use the dialog box to specify the deferral parameters.
The deferred income description is generated automatically, but you can edit or replace it.
By default, postponed from, the date of the document is indicated in the field.
If necessary, you can specify a different date: select the end date of the deferral in the field.
3. Once the document is posted, the entry is
Dr Current Trade Receivables from Customer
Cr Deferred Revenue
This balance appears in the financial reports: 
As Month End Closing is executed, the deferred revenue will be written off to recognize the actual revenues of the closed month:
Document of write-off (Revenue Recognition) is created automatically:
4. Generate a Trial Balance to observe the result of the operation:
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