Telecommunications
Number Portability — Revenue Impact (Subscriber Loss)
Recognizing the revenue impact when a high-value subscriber ports out to a competitor.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Deferred Revenue (Remaining Contract) | Liability (-) | - | - |
| Revenue Reversal (Early Termination) | Revenue (-) | 50.00 | - |
| Accounts Receivable (Early Termination Fee) | Asset (+) | 50.00 | - |
💡 Accountant's Note
When a subscriber ports out before contract end, the early termination fee (ETF) is charged and recognized. Any remaining deferred revenue for undelivered service is reversed.
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