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.markbroyard.com/mega-pick-revlon-colorstay-lip-liner-plum-665-discount-top-super/