USA New here. Been a long time since I've done bookkeeping

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I used to be the bookkeeper for a couple local businesses, but haven't worked at that for about 10 years. I do have college training for bookkeeping/accounting, but that was in '83, so I'm quite rusty.

My question is, how do I record my husband's income from his first wife's retirement benefits? It's a kind of pension, and he receives a set amount each month.

In Quickbooks 2015, just recording it as a deposit won't work, as it requires an account. I need to know how I set this up. Is this income a deferred revenue? Unearned income? Help, please!
 

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