Hello again, @AL13.

Allow me to join the thread and provide information on how you can handle upfront deposits in QuickBooks Desktop.

As mentioned by @john-pero, upfront deposits or retainers are liabilities, not an income. Thus, you'll need first to set up a current liability account for it.

Here's how:

1. Go to the Lists menu at the top. 
2. Choose Chart of Accounts. 
3. In the Chart of Accounts window, right-click and select New from the pop-up menu.
4. Pick Other Current Liability as the account Type.
5. Enter a name for the account (for example, Upfront Deposit) in the Name field.
6. Hit Ok.

Then, create an item to record the upfront deposit or retainers. 

1. Go to the Lists menu at the top. 
2. Choose Item List.
3. In the Item List window, right-click and select New from the pop-up menu.
4. From the Type drop-down menu, pick the purpose of the deposits you collect.
5. Select Service if you collect upfront deposits for services, or Other Charge if you collect upfront deposits for products.
6. Enter a name for the item (for example Upfront Deposit) in the Item Name/Number field.
7. Pick the Upfront Deposit liability account you created from the Account drop-down list.
8. Hit Ok.

After that, you can use the item to record upfront deposits or retainers you receive. Here's how:

1. Go to the Customers menu at the top.
2. Choose Enter Sales Receipts.
3. From the Customer:Job drop-down list, select the customer or job.
4. Select the account into which to deposit the funds in the Deposit To field if it appears. If this field does not appear, the funds are identified as Undeposited Funds and can be deposited at a later point.
5. Pick the Payment method.
6. Enter the necessary information.
7. In the Detail section, select the Upfront Deposit item you created from the Item drop-down list.
8. Enter the amount of the deposit or retainer in the Amount field
9. Hit Save and Close.

From there, the upfront deposits or retainers are recorded as a liability. 

Once done, create an invoice for the product or service. Then. apply upfront deposits or retainers to invoices. 

For more information about this process, I'd recommend browsing this article: Manage upfront deposits or retainers.

Here's also an article you can read more about the AR workflows in QuickBooks Desktop: Get started with customer transaction workflows in QuickBooks Desktop.

Let me know if there's anything else you need. I'm always around to help you out. Have a great day.