deferred income
Definitions (2)
1. General: Income received after the period in which it was earned, such as sales commission that is computed quarterly.
2. Accounting: Income received or recorded before it is earned, and shown in the income statement only when it can be matched with the period in which it is earned.
News containing the term deferred income
http://www.businessdictionary.com/definition/deferred-income.html

