أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
No, unearned revenue is not an asset. It is actually considered to be a liability. This is because it is money used for future goods. Not something you current have and may not have.
Unearned revenue for which work or services were satisfactorily completed is an asset , though brought into books or not is an asset only .Maybe Work in progress or work in process.
