Deferred revenue ( liabilities)	Deferred revenue, also known as unearned revenue is any amount which is earned before the actual revenue is reported. The revenue is deferred to a later date when actual services are performed and hence the name - deferred revenue.
Accrued expenses (liabilities)	An accrued expense, also known as an accrued liability, is an accounting term that refers to an expense that is recognized on the books before it has been paid. The expense is recorded in the accounting period in which it is incurred. Since accrued expenses represent a company's obligation to make future cash payments, they are shown on a company's balance sheet as current liabilities.
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