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DEFERRED REVENUE | 12 Months Ended
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Dec. 31, 2023
DEFERRED REVENUE |
DEFERRED REVENUE | 14.DEFERRED REVENUE Deferred revenue mainly related to service-type warranties, leasing activities for batteries and maintenance services consisted of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | For the year ended December 31,
​ | ​ | 2021 | ​ | 2022 | ​ | 2023 | ​ | 2023
​ |  | VND million |  | VND million | ​ | VND million |  | USD
Beginning balance of the year |  | 9,087 |  | 43,283 | ​ | 606,843 |  | 25,427,093
Additions |  | 122,035 |  | 615,265 | ​ | 1,510,879 |  | 63,306,755
Revenue recognized |  | (87,839) |  | (51,705) | ​ | (134,042) |  | (5,616,442)
Ending balance of the year |  | 43,283 |  | 606,843 | ​ | 1,983,680 |  | 83,117,406
In which: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Short-term | ​ | 17,338 | ​ | 107,448 | ​ | 173,582 | ​ | 7,273,192
Long-term |  | 25,945 |  | 499,395 | ​ | 1,810,098 |  | 75,844,214
​ Deferred revenue is equivalent to the total transaction price allocated to the performance obligations that are unsatisfied, or partially unsatisfied, as of the balance sheet dates. From the deferred revenue balance as of December 31, 2022, revenue recognized during the year ended December 31, 2023 was VND84.5 billion (USD3.5 million). Of the total deferred revenue as of December 31, 2023, the Group expects to recognize VND173.6 billion (USD7.3 million) of revenue in the next 12 months. The remaining balance will be recognized over the performance period.

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- Definition The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 430 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//430/tableOfContent + Details
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