Sales Accrual and Deferral 

Use

You use the sales accrual/deferral to post receivables or payables (resulting from a contract partner's reported sales or planned sales) in time for the key date.

You can let the anticipated revenue from the sales-based lease-outs flow into the profit/loss statement before the sales settlement is made.

Integration

In a lease-out you define the process for sales accrual/deferral in the sales data (calculation basis for determining the sales-based rent).

You compile sales reports in another function: Maintaining sales reports

You start the accrual/deferral postings using the function: Carrying out accrual/deferral

Prerequisites

You have to define reference flow types for the accrual/deferral of the advance payments for condition types in Customizing for Real Estate.

Features

The following procedures are used:

  1. Sales reports for a part period (without a projection)

    2. We recommend this procedure if the basis for your accrual/deferral is stable (sales that have already been reported).

  2. Sales reports for a part period (projection for the total settlement period)

    3. This procedure offers the advantage that the current revenues are converged. However, amounts, which cannot be posted as revenues at the end of a period, could also be accrued/deferred in this manner.

  3. Planned sales in the lease-out

    4. This procedure can be used if the sales reports are only available at the end of the settlement period.

  4. Combination of 1 and 3

This procedure is used if the sales reports up to the key date are available on the date that the accrual/deferral (procedure 1). In other cases, accrual is made according to planned sales.

Activities

You must make an accrual/deferral after the sales settlement to neutralize the accrual/deferral postings (as the actual revenue has been posted in the meantime)

Execute an accrual/deferral for the key date (last day in the month during which the sales settlement was made)