What will be the treatment of deferred revenue expenditure in case of retirement of partner?

Deferred Revenue Expenditure is a kind of expenditure which has already been incurred and is shown on the asset side of the Balance Sheet till it is written off.  It is not an actual asset.  So at the time of retirement, deferred revenue expenditure lying in the balance sheet is debited to each partner's capital account including the retiring partner in the profit sharing ratio.  Entry is:

All Partners' Capital A/c    Dr.

To Deferred Revenue Expenditure