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.spidertattooz.com/Nora-NEFLINTW-R6MPW-6-E-Series-FLIN-Round-LED-Downlight-27K-30K-35K-40K-50K-Selectable-120V/