Unearned revenue
前受収益
Deferred contribution for construction
前受工事負担金
Accounts payable – other, and accrued expenses
未払金及び未払費用
Deposits received – real estate business
不動産事業受入金
Options
オプション負債
Provisions
引当金
Advances received
前受金
Accrued expenses
未払費用
Advances received on service contracts in progress
未成業務受入金
Gift certificates
商品券