Unearned revenues are generally: recorded as an asset in the accounting records. revenues that have been earned but not yet collected in cash. revenues that have been earned and received in cash. liabilities created when a customer pays in advance for prod

The answer is: liabilities created when a customer pays in advance for prod

This type of revenues only appear if the company record the revenue based on the perpeptual basis.

In perpetual basis, we are required to record every transaction even if there is no cash being exchanged. Since we have the obligation to do something for the customers, we could consider unearned revenue as a liability