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.
Surfeit.
lacking of something needed
Important
Necessary or desired
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).