| http://www.w3.org/ns/prov#value | - For example, if a software firm sells a software application including one upgrade in a year???s time for $100 and it is determined that the value of the upgrade is $20 then the firm will show the $100 in its Bank/Cash on the Balance and $80 in Revenue in the Income Statement, the balance of $20 will be in Deferred Revenue on the Balance Sheet.
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