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.
When your small business collects an unearned fee, report the amount initially as unearned revenue in the liabilities section of your balance sheet. Liabilities are amounts you owe another party. Also, increase your cash account in the assets section of your balance sheet.