We have a business that requires a non-refundable retainer up front (long story... several clients who we did work all the way through the project only to have them default on the bill- lessons learned).

In Quickbooks I have a liabilities account that the retainer goes in to (because we owe them work) and then the money is transfered to the income account as we apply the retainer as a credit to their bills.

What would be the best way to reflect that in YNAB?  I'm also trying to marry it with the Profit First plan, so I don't want it ending up in my OPEX account until we actually apply the credit.  Any and all suggestions welcome.