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First of all, a business service is made up of components that can include, for example, applications, servers, network devices, and storage gear. Next, defining the business service requires mapping, which involves building the associations for an application and the underlying components supporting that application.
Unearned revenue normally appears in books of newspaper publishers, entertainment companies, telecommunication operators etc. because the nature of their business is such that cash is received before services are provided. Example. Voice is a VoIP company which provides innovative voice calling solutions.