easily broken, shattered, or damaged; delicate; brittle; frail: a fragile ceramic container; a very fragile alliance. vulnerably delicate, as in appearance: She has a fragile beauty. lacking in substance or force; flimsy: a fragile excuse.
unearned revenue - (accounting) income received but not yet earned (usually considered a current liability on a company's balance sheet) unearned income. accounting - a system that provides quantitative information about finances. income - the financial gain (earned or unearned) accruing over a given period of time.
Unearned fees show up under liabilities. Liabilities are obligations (to pay cash, render services, or deliver goods) to other parties. When customer pay in advance, the firm has an obligation to the customer. When the firm does deliver the products/render the services, the liability unearned revenues is reduced and sales are recognized.