DRL

(redirected from Deferred Revenue Liability)
AcronymDefinition
DRLDaytime Running Lights
DRLBureau of Democracy, Human Rights and Labor (US State Department)
DRLDrone Racing League
DRLDirty Region Logging
DRLDrive Revocation List
DRLDocument Requirements List
DRLDigital Radio Link
DRLDifferential Reinforcement of Low Rates
DRLDepartment of Regulation and Licensing (real estate)
DRLDr Reddy's Laboratories (Pharmaceutical Company; Hyderabad, India)
DRLDomestic Relations Law (state of New York)
DRLDose Reference Level (medical imaging)
DRLDefence Research Laboratory (India)
DRLDisney Resort Line (monorail; Japan)
DRLDynamically Reconfigurable Logic
DRLDiagnostic Reference Level (radiation)
DRLDemocracy Human Rights and Labor Affairs (Bureau of)
DRLDiamond Research Laboratory (various locations)
DRLDecision Representation Language
DRLData Return Link
DRLDivision Restauration Logement (French: Housing Restoration Division)
DRLData Retrieval Language (computing)
DRLDiscothèque Régionale en Ligne (French: Regional Disco Online)
DRLDeliverable Requirements List (various organizations)
DRLData Requirement List
DRLDepartment of Residential Life (various universities)
DRLDeferred Revenue Liability
DRLDJO Recreational League (Dark Jedi Organization; gaming)
DRLDouble Random Length
DRLDerived Response Level (FEMA)
DRLDarth Real Life (Star Wars fanfiction)
DRLDate Required to Load
DRLDescent Rate Limiter
DRLDrug Reference List
DRLDispute Resolution Lawyer
DRLDivision of Reactor Licensing
DRLDistributed Research Library
DRLDiables Rouges de Lambres-Lez-Aire (French football team)
DRLDocumentation Requirements List
DRLDynamic Rate Limiting (networks)
DRLData Required to Load
DRLDestination Restriction Level (telephone systems)
DRLDepot Level Repairables
DRLDriver Record Level
References in periodicals archive ?
In these scenarios, the acquirer does not have any performance obligation related to deferred revenue liability of the acquiree, and as a result it will not record any deferred revenue liability in post-business combination financial statements.
According to the bottom-up approach (the accounting literature has also referred to this method as the "cost build-up approach"), the deferred revenue liability is measured as: 1) direct costs, 2) any incremental costs (such as overhead), 3) a reasonable profit margin, and 4) any additional premium for price variability.
Entity A does not have VSOE for the transaction and records the cash receipt as a deferred revenue liability and amortizes it ratably over the next two years.