The Efficient Alpha Capital Deferred Revenue Indexes identifies companies that have Deferred Revenue on their Balance Sheets, an account created when a customer pays upfront for a product or service. Not only do these upfront payments obviously help to enhance a company’s cash flow profile, but they also can be viewed as a “signal” of a company’s superior competitive positioning and differentiation.
Deferred Revenue Whitepaper – Efficient Alpha Capital – June 2020