Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 96

When a company receives payment for a product or service but has yet to provide the goods or services it was paid for, the value of what the company owes the customer contributes to its unearned income. Imagine, for example, that you own a dog polishing business that charges $10 per session. One of your customers pays $120 for monthly sessions, so your unearned income for that customer is $120 at the start. That value decreases by $10 every month as you provide the services that the customer paid for in advance.