Matching concept
The accounting principle that requires the recognition of 
all costs that are associated with the generation of the 
revenue reported in the income statement.

A deferred revenue expenditure is that where the benefit 
the expenditure can be had for more than ONE accounting 
period and less than FIVE accounting periods. There are no 
hard and fast rules that the period is linted to 1 - 5. It 
is just an assumption. It stands as an expired cost after 
the business entity has had the complete benefits. It is 
written off every year.

BOTH ARE CONTEMPORARY TO EACH OTHER....