Prepay for a year doesn't imply that they will get money back if they cancel. Unless of course that is the way you make the offer. But even if there is a liabi

Prepay for a year doesn't imply that they will get money back if they cancel. Unless of course that is the way you make the offer. But even if there is a liability you have to calculate the percentage of people that will want a refund. If it is "high" (whatever that is..) you have a much bigger problem (people don't like your product or service).