Unearned premium reserve Unearned premium reserve allows liability reserve of an insurance company that represents the unearned part of gross premiums on all
Equity in the unearned premium reserve Equity in the unearned premium reserve is an amount by which an unearned premium reserve is overstated because it is established on
Unearned income Income received though a part of it is not applicable to the current year but will be earned during the following year is called
Unearned revenues Companies record cash received before revenue is earned by increasing a liability account called unearned revenues.