How to defer revenue for software warranty & Maintenance

Hi,

We have a below requirement :

we sells Applications Software which includes a 90-day warranty period, free of charge. Since our standard Warranty for Hardware is 12 months, we also sell a 9-month warranty on the Application Software as part of the same quote. However, according to Accounting Rules, technically there is no Warranty on a software license – we are not selling the software, only a right to use that software. As a result, we are required to defer a revenue amount equal to the value of the free 90-day warranty period and recognize the revenue over the 3-month period covered. We are also required to defer