I'm not quite sure what you're referring to there in the 4E.They...

I'm not quite sure what you're referring to there in the 4E.

They likely already received upfront payments for these services. If the cash has been received, it'll already have been included on the balance sheet assets. Until the service and performance obligations are met, they'll be considered liabilities from an accounting perspective. But as I mentioned before, there's not likely to be any outgoing cashflows from these Unearned Revenue liabilities, it's purely delivery of services that are due in the short term.