Deferred Revenue Registers permission is available only after the Revenue Recognition is enabled in the Enable Features.
Steps to enable the Revenue Recognition feature:
1. Login using the Administrator role.
2. Navigate to Setup > Company > Enable Features.
3. Click the Accounting tab
4. Enable the Revenue Recognition in the Advanced Features section.
5. Click the Save button.
Deferred Revenue Registers permission becomes available under Permissions tab > Lists subtab of the role.
Note: Revenue Recognition will only show up in the Enable Features if the Revenue Recognition module is provisioned to the account.
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