News: BIG Big Un says FY revenue from ordinary activities $14 million, page-207

I would say that the bulk of expenses are not deferred because when a 12 month subscription is signed the business will produce/edit the content at the start of this subscription and front-load the majority of costs (which the business will recognise instantly). The remainder of the subscription package just allows the client to use BIG's video content for advertising purposes until the subscription expires so I see little further costs being incurred after the initial 2 months or so.