Koos99 schreef op 25 juli 2019 15:36:
Unbilled revenu is (aldus IR)What is meant by unbilled revenue is service that has been supplied, yet due to contract, can only be billed in a certain period.
Oftewel TomTom heeft deze omzet reeds 'recognised' maar wordt voor de operationele omzet er weer vanaf getrokken (wat ik me kan voorstellen). 
Deferred revenu, dat wordt als volgt uitgelegd [...] :Before new contract assessment:
- From the total map contract value, 75% is recognised during the sell-on period and 25% during the service period 
- The sell-in period is spread over as a straight line revenu constraint (e.g. in case of a 5 year period, it will be recognised over 60 months) 
- The lower of either the cumulative royalties or the straight line revenu is recognised 
- In the illustration, royalties were recognised up to the point in which it became higher than the straight line constraint
- At that point, the excess royalties above the straight line constraint needs to be booked as deferred revenu. 
New contract assessment
- The volume forecasted for future years increased due to higher production, take rates and new car lines - significantly increasing the total contract value 
- This resulted in a new, higher straight line revenu constraint
- Which caused the immediate release from the balance sheet to the P&L of the royalties that had been previously deferred based on the straight line constraint 
Deferred revenu is gefactureerde omzet die boven the straight line revenu ligt. Deze omzet is dus niet recognised maar wel operational
Unbilled revenu is al wel geleverd, is dus ook recognised, maar nog niet gefactureerd.