Which of the following does not qualify as a deferred revenue expenditure?

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Costs related to the issuance of equity sharesExpenses incurred prior to starting operationsSignificant advertising costs for launching a new productLegal fees paid to defend a breach of contract lawsuit regarding goods supplyNone of the above

Explanation

Deferred revenue expenditure refers to costs that provide benefits extending over multiple accounting periods and are amortized accordingly. Examples include share issuance costs, preoperative expenses, and major advertising outlays for new products. However, legal expenses incurred in defending a lawsuit for breach of contract related to goods supply do not meet the criteria for deferred revenue expenditure, as they are typically recognized as expenses in the period they occur.