Answer:
Prepaid expenses result in deferred tax assets (DTAs) which means that they will be used to lower the company's future tax liabilities.
Accrued revenues can also lead to DTAs, e.g. the company recognizes revenue before they are paid. But if the company instead defers the recognition of revenue, it will result in a deferred tax liability (DTL). E.g. some companies recognize revenue only after they have been paid.
