Listed below are seven corporations that receive cash from customers prior to earning revenue: America West Corporation (airline) The New York Times Company (newspaper) Carnival Corporation (cruise company) Devry, Inc. (for-profit technical college) Clear Channel Communications, Inc. (radio broadcasting) AFLAC Incorporated (health insurance) Bally Total Fitness Corporation (fitness club) Listed below are the accounts used by these corporations to report unearned revenue: Deferred Advertising Income Air Traffic Liability Deferred Member Revenues Customer Deposits Unearned Premiums Unexpired Subscriptions Deferred Tuition Revenue