The embattled National Rifle Association reported some good news to its supporters earlier this year: Revenue from membership dues jumped 33% last year to $170 million. But that picture may not be as rosy as those numbers suggest: “The NRA is increasingly reliant on selling long-term memberships” and counting much of the revenue the first year, said Brian Mittendorf, the Fisher Designated Professor in Accounting. “A very conservative approach with a five-year membership would be to record one-fifth in the current year and defer the rest.”