1.What is deferred revenue expenditure? 2.Please give some examples for deferred revenue expenditure?

deferred revenue is the unearned income. it is known under the accrual basis and according to the revenue recognition concept as a liability till it is recongnised.

examples are the advance payment for goods and services like in the maitenance contracts

1-Deferred Revenue Expenditures are those expenditures which have been incurred in an accounting period and they do not create any assets but their benefit is spread in more then one accounting period2-Ex.
Advertisement Cost ,

It is that class of revenue expenditure which is 

incurred during a particular year but benefit of which may extend to a number of 

years. The whole amount of such expenditure cannot be treated as the expenditure of 

the year in which it is incurred. Therefore a portion of such expenditure is charged every year to profit and loss account and remaining portion is shown on the asset 

side of the balance sheet. 

an expenditure which is incurred during an accounting period but is applicable fuether periods also.
Deferred Revenue Expenditures Ex : advertisement

The concept of deferred revenue expenditure is not in the Income Tax Act. So, The concept of deferred revenue expenditure is basically an accounting concept and alien to the Act. The nature of expenditure such as advertisement or exhibition, sales promotion or Repair of Machineries etc. is such that, becuase the benefit arising from such expenses may extend over several accounting periods, the same cannot be assigned over time since the same is intangible in nature.

Deferred revenue expenditure is that expenditure for which payments will be made immediately in the year occurred but wont be accounted full in the books of accounts.
the amount will be written off over a subsequent number of years.
I will explain it with an example.
A firm spends Rs500000 on advertising in this year.
but the yearly profit is only400000 on an average basis.
if the firm decides to write off advertising expense in the books of accounts then the firm will be in loss of100000 that year.
The benefit of advertising is of long term and is spread across years.
Hence the cost of advertising may be written off over5 years.
i.e,100000 per year for the next5 years.
then the profit of the firm will be300000 () .
the remaining advertising cost which is not written off will be considered as an asset and will occur in balance sheet in asset side.
as and when every year the part amount of advertising is written off the value of deferred expense in asset side i.e, advertising expense will also reduce.
This expenditure which is huge in value and written off over a period of year by considering it to be an asset is known as deferred revenue expenditure.

Deffered revenue expenditure is an expenditure from which benefits will accrue over a period of more than1 yr. eg - heavy advertisement exp on launch of a new product. it is usually written of over a period in which the benefit will accrue

Deferred revenue expenditure is that expenditure for which payments will be made immediately in the year occurred but wont be accounted full in the books of accounts.
the amount will be written off over a subsequent number of years.
I will explain it with an example.
A firm spends Rs500000 on advertising in this year.
but the yearly profit is only400000 on an average basis.
if the firm decides to write off advertising expense in the books of accounts then the firm will be in loss of100000 that year.
The benefit of advertising is of long term and is spread across years.
Hence the cost of advertising may be written off over5 years.
i.e,100000 per year for the next5 years.
then the profit of the firm will be300000 () .
the remaining advertising cost which is not written off will be considered as an asset and will occur in balance sheet in asset side.
as and when every year the part amount of advertising is written off the value of deferred expense in asset side i.e, advertising expense will also reduce.
This expenditure which is huge in value and written off over a period of year by considering it to be an asset is known as deferred revenue expenditure