A company that receives a cash payment for a service it will provide in the next accounting period is least likely to recognize:

Accrued (unbilled) revenue is recorded at the end of an accounting period for revenue that the company has earned but has not yet recognized. Unearned revenue results from collecting cash in an earlier period than the goods or services will be delivered (which is when the revenue can be recognized). Unearned revenue is an accrued liability because the company owes goods or services to the buyers.