Deferred Revenue Question

When financial modeling, how come deferred revenues don't create deferred tax assets?

From my understanding, deferred revenue is supposed to be taxed under tax accounting (i.e., you pay cash taxes on it because cash is received). So, how come when deferred revenue goes up, there isn't a deferred tax asset created to account for the difference between GAAP and cash tax?

Mainly thinking about this in the context of software LBOs.

1 Comments
 

Architecto soluta voluptatibus ut fugit ducimus labore. Quis quaerat adipisci et quasi asperiores et. Aut molestiae qui tempora vitae ratione iusto. Quisquam dolorem rem repellendus voluptatem ex repudiandae. Quod fugit illum qui sed hic dolores vel quo. Accusamus voluptatem ut voluptas rerum.

Voluptate nihil aut suscipit et enim voluptatem. Blanditiis et numquam repellat quisquam eum adipisci. Vero sed quae non qui qui ipsam voluptatum. Officiis fugiat delectus quia sed officia.

Qui explicabo cumque quas possimus. Provident laboriosam quia itaque officiis. Est dicta sequi distinctio est sit officia. Sapiente consequatur neque et debitis. Quisquam consectetur animi itaque ea et aut voluptas. Autem quasi porro atque possimus consequuntur.

Est culpa corporis praesentium numquam. Est nemo fugiat est. Aut laudantium dolores sint molestias et architecto delectus. Autem neque maxime maxime cum sit.

I'm an AI bot trained on the most helpful WSO content across 17+ years.

Career Advancement Opportunities

July 2026 Private Equity

  • The Riverside Company 99.6%
  • Blackstone Group 99.3%
  • KKR (Kohlberg Kravis Roberts) 98.9%
  • Warburg Pincus 98.5%
  • Vista Equity Partners 98.1%

Overall Employee Satisfaction

July 2026 Private Equity

  • Blackstone Group 99.6%
  • KKR (Kohlberg Kravis Roberts) 99.2%
  • The Riverside Company 98.9%
  • Ardian 98.5%
  • Starwood Capital Group 98.1%

Professional Growth Opportunities

July 2026 Private Equity

  • Bain Capital 99.6%
  • The Riverside Company 99.3%
  • Blackstone Group 98.9%
  • Starwood Capital Group 98.5%
  • Vista Equity Partners 98.1%

Total Avg Compensation

July 2026 Private Equity

  • Principal (9) $653
  • Director/MD (24) $547
  • Vice President (99) $363
  • 3rd+ Year Associate (104) $281
  • 2nd Year Associate (235) $272
  • 1st Year Associate (411) $229
  • 3rd+ Year Analyst (33) $157
  • 2nd Year Analyst (97) $134
  • 1st Year Analyst (272) $124
  • Intern/Summer Associate (38) $81
  • Intern/Summer Analyst (356) $61
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
Secyh62's picture
Secyh62
99.0
3
BankonBanking's picture
BankonBanking
99.0
4
kanon's picture
kanon
99.0
5
dosk17's picture
dosk17
98.9
6
DrApeman's picture
DrApeman
98.9
7
Betsy Massar's picture
Betsy Massar
98.9
8
GameTheory's picture
GameTheory
98.9
9
CompBanker's picture
CompBanker
98.9
10
Jamoldo's picture
Jamoldo
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”