In calculation of net cash flow, deferred tax payments are classified as

The correct answer is: A. non-cash revenues.

Deferred tax payments are not cash flows. They are accounting entries that represent the difference between the tax expense reported on the income statement and the actual tax liability that is paid to the government. Deferred tax payments are classified as non-cash revenues because they do not represent an actual inflow of cash.

Option B is incorrect because deferred tax payments are not charges. They are simply accounting entries that represent the difference between the tax expense reported on the income statement and the actual tax liability that is paid to the government.

Option C is incorrect because deferred tax payments are not current liabilities. They are simply accounting entries that represent the difference between the tax expense reported on the income statement and the actual tax liability that is paid to the government.

Option D is incorrect because deferred tax payments are not income expenses. They are simply accounting entries that represent the difference between the tax expense reported on the income statement and the actual tax liability that is paid to the government.