1. The second procedural change relates to accounting for unearned revenues . 2. But he said Wall Street would likely be concerned about the company's unearned revenue figures. 3. "Some creative analysts continue to misuse spreadsheet products by adding back unearned revenues , " he said. 4. The company ended it's fiscal year with $ 560 million in so-called " unearned revenues ." 5. "That's a good indication of the health of the business, that the unearned revenue continued to increase," 6. Unearned revenue , projected to decline by $ 200 million to $ 300 million, fell about $ 750 million.7. Microsoft uses the " unearned revenue " measure to report revenue for products that have a longer life cycle. 8. Unearned revenue , projected to decline by $ 200 million to $ 300 million, fell more than $ 700 million.9. All told, the activities generated about $ 28.7 million in unearned revenues for the six companies, according to PUC estimates. 10. A flaw in the state's new deregulated market allowed the unearned revenues through certain wholesale trading practices by the companies.