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/mega-choice-Seattle-Seahawks-NFL-Printed-Camo-Socks-p11205-top-buy/