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 Example: Accrual Calculation

Starting Point

You have a lease-out with the payment method in arrears and payment frequency 3 months, condition amount 3000 euro

Determination of Accrual Amount

The accrual run (based on a key date) determines if planned flow records (= anticipated revenue) that have a calculation period in or overlapping the current period exist.

The accrual run for the period calculation from (the posting) to the key date (of the accrual run) provides accrual flow records (accrual) for these planned flow records in the cash flow and then the system posts them.

The system generates the posting records in the following way

( Posting key ) account to (posting key) account

(amount)
 

Accrual amount January

(40) Accrual

(50) Accrual of revenue from receivables in arrears (1000 euro)

Accrual February

(40) Accrual

(50) Accrual of revenue from receivables in arrears (2000 euro)

Accrual March

(40) Accrual of revenue from receivables in arrears

(50) Accrual (2000 euro)

Debit position March

(01) Customer receivables

(50) Revenue from basic rent (3000 euro)

Result: Each posting period has a revenue of 1000 euro