Torosyan and Razani1 said that the Tax Cuts and Jobs Act amended Sec. 451 to allow accrual-basis taxpayers to defer recognizing income until it is considered in their applicable financial statements. This rule eliminates some book-tax timing differences regarding unearned revenue. also known as deferred revenue. https://www.diegojavierfares.com/amazing-price-Rubbermaid-8-Gallon-Plastic-Home-Office-Wastebasket-Trash-Can-with-Liner-Lock-p12316-big-deal/