No If it is factoring of debtors then BIG should report the...

No

If it is factoring of debtors then BIG should report the commisions paid as an interest expense and the remaining amount as borrowings from a third party.

I will explain the unearned revenue to people.....lets say they invoice someone$ 1000 on 1 july for 12 months of hosting the videos ...in the december accounts $500 will shown as income and 500 as unearned income because BIG have only fulfilled half of their obligations ie 6 months hosting for a 12 month contract....in the june accounts the $500 will be transferred from unearned income to actual income as they have then fulfilled all of their obligations under the contract.