If the company is unable to sell the goods immediately, within a month the customer transfers money. The company has a policy that it would refund customers do not need to set up accounts, deffered revenue.
If the company can not sell up within a month the customer transfer. The Company's policy is to refund to customers. Do not have an account set deffered revenue.
If the company can't sell in time within a month that customers transfer. The company has a policy to give back to the customer. So there's no need to set the account deffered revenue.