What is deferred revenue expenditure? Give one example?

one expenses in recurring years .... Examples  Shop Rent Expenses.. Company paid for 4 years...

We paid in one time in one years but this expenses for 4 years

this type of expenses _ deferred revenue expenditure.

 an expenditure which is revenue in nature and incurred during an accounting period, but its benefits are to be derived over a number of following accounting periods

Agreed with the answer Dear Colleagues

I agree with answers given

revenue expenditure may be available for period of two or three or even more years. Such expenditure is then known as "Deferred Revenue Expenditure" and is written off over a period of a few years and not wholly in the year in which it is incurred. For example, a new firm may advertise very heavily in the beginning to capture a position in the market. The benefit of this advertising campaign will last quite a few years. It will be better to write off the expenditure in there or four and not in the first year.When loss of a specially heavy and exceptional nature is sustained, it can also treated as deferred revenue expenditure. But, it should be noted, loss resulting from transactions entered into, such as speculative purchase or sale of a large quantity of a commodity, cannot be treated as deferred revenue expenditure. Only loss arising from circumstances beyond one's control can be so treated.

It's an expenditure which is revenue in nature and incurred during an accounting period, but its benefits are to be derived over a number of following accounting periods. _Exampke: If a company is introducing a new product to the market and decides to spend a large amount on the advertising in the current accounting period, this marketing spend is supposed to draw benefits beyond the current accounting period, it's a better idea not to change the entire amount in the current year

Deferred Revenue Expenditure is an expenditure which is revenue in nature and incurred during an accounting period, but its benefits are to be derived over a number of following accounting periods.

Examples,

1) Preliminary expenses which is incurred at the time of starting the company.

2) Discount on issue of shares

3) Research and Development expenses

4) Heavy advertising expenses to lunch a new product the benefit of which will come in the future years.