[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"glossary-deferred-revenue::en":3,"gloss-cluster-deferred-revenue::en":23,"gloss-next-deferred-revenue::en":9},{"slug":4,"category":5,"name":6,"definition":7,"meta_desc":8,"faq":9,"schema_markup":9,"related":10},"deferred-revenue","saas","Deferred Revenue","Deferred revenue is cash you've collected but haven't yet earned, recorded as a liability on your balance sheet until you deliver the service. When a customer pays $1,200 upfront for an annual plan, you can't book all $1,200 as revenue on day one — under accrual accounting (ASC 606), you recognize $100 each month as you provide the service, moving it from deferred revenue to recognized revenue. Why it matters: this is the gap between your bank balance and your real earnings, and it's why a profitable-looking SaaS can still be cash-tight, or a cash-rich one unprofitable. Annual prepayments boost cash flow today but create a deferred-revenue obligation you must honor. Practical note: investors read your deferred-revenue balance as a signal of committed future revenue and billing momentum — a growing balance is healthy. Don't spend prepaid annual cash as if it were profit; you still owe eleven more months of service, and refunds come out of it.","Deferred revenue is cash collected but not yet earned — a liability until you deliver the service, which is why an annual prepay isn't revenue on day one.",null,[11,14,17,20],{"slug":12,"name":13},"annual-contract-value","Annual Contract Value (ACV)",{"slug":15,"name":16},"arr","Annual Recurring Revenue (ARR)",{"slug":18,"name":19},"gross-margin","Gross Margin",{"slug":21,"name":22},"mrr","Monthly Recurring Revenue (MRR)",[24,28,32,33,36,39,40,44,47,50,53,56],{"slug":25,"category":5,"name":26,"updated_at":27},"activation","Activation","2026-08-24T02:46:36+00:00",{"slug":29,"category":5,"name":30,"updated_at":31},"aha-moment","Aha Moment","2026-08-24T02:46:37+00:00",{"slug":12,"category":5,"name":13,"updated_at":31},{"slug":34,"category":5,"name":35,"updated_at":27},"api-first","API-First",{"slug":37,"category":5,"name":38,"updated_at":27},"arpa","Average Revenue Per Account (ARPA)",{"slug":15,"category":5,"name":16,"updated_at":27},{"slug":41,"category":5,"name":42,"updated_at":43},"auto-renewal-clause","Auto-Renewal Clause","2026-08-24T02:46:38+00:00",{"slug":45,"category":5,"name":46,"updated_at":43},"build-vs-buy","Build vs. Buy",{"slug":48,"category":5,"name":49,"updated_at":31},"burn-multiple","Burn Multiple",{"slug":51,"category":5,"name":52,"updated_at":43},"burn-rate","Burn Rate",{"slug":54,"category":5,"name":55,"updated_at":27},"cac","Customer Acquisition Cost (CAC)",{"slug":57,"category":5,"name":58,"updated_at":27},"cdn","Content Delivery Network (CDN)"]