RE:RE:RE:RE:RE:RE:RE:My take on the Resultsshareholders1 wrote: No.
That it is Short Term only relates to the time line for realization/ conversion into an other account (ie Revenue).
If you understand accounting correctly, to add short term assets to the balance sheet, you either need to decrease another asset by the same amount (say +cash -accounts receivables) or you have to enter an equivalent liability (say +cash in assets, +deffered revenu in liabilities). You can't increase two assets without any other counterparty.
You can't do +cash +unbilled revenue, as that would double assets value and then total assets wouldn't balance with total liabilities.
Being a CPA, it is impossible that you receive cash and put up unbilled revenues at the same time in the assets category. Assets, per definition, have a future value (in cash).