Do royalties from a stock photo company count as income when I haven't reached the minimum sales level to have the company pay me?

I have to exceed $25 to get paid. The company sent a 1099 showing $17 as royalties. They said, "Earning royalties constitutes "constructive receipt" based on IRS rules. Even though contributors cannot cash out until they have at least $25, they can technically close their account and receive their royalties." Not having received payment on these royalties, how do I show them as "income" (or as something else)? Do I create a non-taxed Royalty account for them? (When I get paid for those royalties, I'd count it as income.)