Time to off-load this Mermaid, page-55

"unearned revenue" = revenue paid to you but not earned yet, haha. It's advanced payment. i.e. cash to you but you have yet to provide the service. It's that waiting time at McDonalds' where you pay them and they're about to hand over the food.

Deposits are cash paid upfront for jobs to be done.

So while they're technically a cost and (some) cash will go out in carrying them out. With some profit margin, plus such thing as inventory like fuel you've already paid... the cash that actually goes towards these two liabilities may have already been substantially paid.

We're trying to work out if this baby's gonna float. And it's cash flow that will do it.