Deferred revenue expenditures represent types of assets whose usefulness do not expire in the year of their occurrence but generally expires in the near FUTURE. These types of expenditures are carried forward and are written off in future accounting periods.
Sometimes, we MAKE some revenues expenditure but it eventually becomes a capital asset (generally of an intangible nature). Example, if we undertake substantial repairs to the EXISTING building, the deterioration of the PREMISES may be avoided. If we charge the whole expenditure during the current, the current year expenses are affect. However, since the benefit of this expenditure is enjoyed over a number of years. So, to OVERCOME this only a part of the expenditure is charged current year and the balance carried forward and written off gradually during the future periods.

Deferred revenue expenditures represent types of assets whose usefulness do not expire in the year of their occurrence but generally expires in the near future. These types of expenditures are carried forward and are written off in future accounting periods.
Sometimes, we make some revenues expenditure but it eventually becomes a capital asset (generally of an intangible nature). Example, if we undertake substantial repairs to the existing building, the deterioration of the premises may be avoided. If we charge the whole expenditure during the current, the current year expenses are affect. However, since the benefit of this expenditure is enjoyed over a number of years. So, to overcome this only a part of the expenditure is charged current year and the balance carried forward and written off gradually during the future periods.