---
title: "Deferred Revenue/Expense Report"
space: "ERPNext"
url: "https://docs.frappe.io/erpnext/expense_report"
updated: "2026-02-26"
---

Calculating the actual income/expense from a Sales/Purchase Invoice with deferred items can be tricky. This report aims to simplify that process.

Report can calculate the actual and expected/upcoming posting for a deferred item at the item and invoice level.

### Deferred Revenue
![](/files/def_revenue.png)

### Deferred Expense
![](/files/def_expense.png)