Unwanted, actually, is not a real word. A better word for not needed would probably be unnecessary.
another word for NEEDED starting with a D is dependable.
Important
lacking of something needed
Necessary or desired
Surfeit.
needed, crucial, relevant
Necessary.
Food
extraneous " not pertinent; irrelevant: an extraneous remark; extraneous decoration."
There are several synonyms for the phrase "as needed." Some examples of these synonyms might be "required," "necessitated or necessity," and "desired."
If an adjustment is needed for unearned revenues, the liability is overstated and the related revenue is understated before adjustment. Another word for revenue is income.
The likely word is "netted" (caught in a net, or slang for making a net revenue or profit.) Another similar word is "needed" (required, necessary).