Deferred Revenue Expenses are those expenses which are 
spent in large amount in any year but the benefit of which 
accrues for many years. Hence, it is written off through 
profit and loss account during their benefit period. For 
example, huge amount spent on advertising during launching 
of a product, the benefit of which will accrue for five 
years. This expenditure will be written off in the profit 
and loss account of succeeding five years.

Deferred revenue expenditure means expensed in the current 
year or month but the period of benefits will be getting 
over the diffrent future months or year.Example : Paid for 
Advertisement expnses.If you paid Rs 12000 for a year in 
the month of Jan'09 the period of benefits you are enjoying 
for the whole year.

yes sir,deferred revenue expenses are those expenses which are incurred in initial stage and the benfit of the expense gives future benefit.