I think you can do it either way as long as it is consistent for auditing purposes how you are doing this and it ultimately gets claimed.

For my record keeping purposes the deposit is recorded in its 'own special place' not in the tally of fees billed and received so the deposit does not get a tax receipt until is USED cause it sits in an account until than and it than shows up on that years receipt as part of the tally of what was billed and received for that year.