Telecommunications
Prepaid Top-Up — Revenue Deferral
Recording a prepaid airtime top-up as deferred revenue until the credit is consumed.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Payment Gateway | Asset (+) | 10.00 | - |
| Deferred Revenue (Prepaid Credit) | Liability (+) | - | 10.00 |
💡 Accountant's Note
Prepaid credit is a liability — the telecom owes the customer airtime, data, or SMS. Revenue is recognized as the customer consumes the credit. Unused credit that expires is recognized as breakage revenue.
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