To me a 'holding fee' is a fee that is paid to hold a spot for a few months. It would be income in lieu of holding a spot empty until they need it. It is different then a deposit that is meant to be used for last weeks of care. The deposit is security that the family will not bail on you without paying you money owed (even if it is just the money owed for the notice period). The holding fee would be current income the deposit would be income for a later (usually unspecified) date.