Hi grammar experts,

Please help me identify the verb, gerund and to infinitive verb on the below sentence.

On below sentence, I think the main verb of the sentence is "is reported". Gerund is "reflecting", and, to infinitive verb is "to deliver".

Unearned revenue is reported as a liability, reflecting the company's obligation to deliver product in the future.

Is my analysis correct? In advance, I am grateful to your response. Thanks.

You are 75% correct!

Unearned revenue is reported as a liability, [reflecting the company's obligation to deliver the product in the future].

You are correct that reported is the main verb in the sentence. The reason is that the clause that contains it is the main clause of the sentence. The bracketed reflecting clause is subordinate; in this case it's what we call an adjunct (or adverbial).

And you are correct that deliver is an infinitive verb, but note that the word to is not part of the verb phrase; it is a separate constituent, a subordinating conjunction.

But you’re wrong about reflecting. It’s not a gerund, but a participle. It heads the bracketed subordinate participial clause. Gerundial clauses are found where nouns usually go, for example as subject or object of a preposition:

Hope that helps.

PaulM

Hi Tony

Unearned revenue is reported as a liability, [reflecting the company's obligation to deliver product in the future].


Yes, "reflecting" is a present participle. No, it's not being used as an adjective, but a verb with the noun phrase "the company's obligation to deliver product in the future" as its direct object. Clauses like this (the one in brackets) are called participial clauses.

PaulM

i dont understand

Hi Bill

What is that you don't understand.

PaulM