Unearned revenue is a characteristic of accrual accounting where revenue is earned when games are held rather than when they are paid for, as with cash basis accounting. The league unearned revenue report below shows for each game the billed amount, the unit price, the monthly distribution of team enrollments, and earned revenue, total revenue and unearned revenue as of the given month. The report also includes the product assigned to each Level.

Total revenue for a given week equals the sum of earned and unearned revenue from the prior month plus newly invoiced sales. The actual calculation for unearned revenue is made by taking the number of games remaining, multiplying by the unit price, and subtracting that from the total revenue to date.
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There is an optional box to check, "show other months",where you can choose to display on the report the months for the entire season you selected. This allows you to see the distribution of team levels per month, what the opening unearned revenue was and the closing amount.
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