Undeposited funds

I'm on a local board, looking at a set of financials prepared using QBPro. One item under "Other current assets" represents ticket income received by an agency. This is held until the end of the season (two months), then paid out, less entertainment tax (a straight percentage) and facility fees (roughly predictable). Currently, the balance sheet shows the "undeposited funds" as "other current assets", which is fine. However, it also shows a matching "other current liabilities" in the identical amount. My feeling is that there should be an entry for "entertainment tax liability", another for the facility fee, and the rest should go to equity. Is this correct, and if so, what's the "natural" (in QBPro terms) way of doing this, please? I can't see anything in QBPro about a provision or allowance or impairment, but I don't see any reason why the organisation shouldn't create an entry for the (estimated) facility fee and then either enter the additional fee when the final numbers are agreed, or make a reversing entry for the amount of the overestimate. Again, is this correct?