Why is deferral of unearned revenue a positive adjustment on the statement of cash flows?

Explain in moderate detail.

Also, Why is recognition of unearned revenue a negative adjustment on the statement of cash flows?

Explain in moderate detail.

CASH FLOWS STATEMENTS In millions) Year Ended June 30, Operations Net income Adjustments to reconcile net income to net cash from operations 2017 2016 2015 S21,204 $16798 $12 193 Goodwill and asset impairments Depreciation, amortization, and other Stock-based compensation expense Net recognized gains on investments and derivatives Deferred income taxes Deferral of unearned revenue Recognition of unearned revenue Changes in operating assets and liabilities: 7,498 5.957 2,574 (443) 224 7,072 45,072 (57,735)(48,498) (44,920) 630 6,622 2,668 (223) 332 8,778 (2,073) (3,296) 67,711 Accounts receivable Inventories Other current assets Other long-term assets Accounts payable Other curent liabilities Other long-term liabilities (925) (530)1,456 (272) 50 (539) 386 600 (1,167) 346 (1,054) (260) (766) 33,325 1,599 Net cash from operations 39,507 29,668 Financing Proceeds from issuance (repayments) of short-term debt, maturities of 90 days 7,195 4.481 44,34413,884 10,680 (7,922) (2,796) (1,500) 634 (11,788) (15,969) (14,443) (11,845) (11,006) 9,882) 362 (4,963) or less, net Proceeds from issuance of debt Repayments of debt Common stock issued Common stock repurchased Common stock cash dividends paid Other, net 772 668 Net cash from (used in) financing 8,408 (8,393)9,668) Investing Additions to property and equipment Acquisition of companies, net of cash acquired, and purchases of intangible and (8,129) (8,343) (5,944) other assets Purchases of investments Maturities of investments Sales of investments Securities lending payable (25,944)(1,393) 3,723) (176,905) (129,758) (98,729) 28,044 22,054 15,013 136,350 93,287 70,848 203 (466) Net cash used in investing (46,781) (23,950) (23,001) Effect of foreign exchange rates on cash and cash equivalents Net change in cash and cash equivalents Cash and cash equivalents, beginning of period Cash and cash equivalents, end of period (67) 1,153 5,595 8.669 S7,663 $ 6,510 5,595 See accompanying notes