Recognizing revenue
When booking aninvoice, the total amount is recognized. Recognition split total amount into sales income, tax and deferred.
| sales income | tax | deferred |
|---|---|---|
| 12.000 | 2.400 | subject to a strategy |
Strategies
All of the following examples are based on a total of 12.000 sold on the 20th of january.
| strategy | description | example |
|---|---|---|
| none | no revenue is recognized | |
| even distribution | revenue is recognized evenly every month | 1.000 is booked as income in january. 1.000 is deferred monthly for the following 11 months. |
| exact daily accrual | revenue is recognized by the exact number of days per month | 1.019 is booked as income in january (31 days). 921 is deferred in february (28 days) etc. |
| daily accrual | revenue is recognized by the exact number of days remaining per month | 362 is booked as income in january (11 days). 921 is deferred in february (28 days) etc. 656 is deferred (20 days) will fall onto january the following year. |
Even distribution
Algorithm will be calculated as 12.000 / 12.| month | jan | feb | mar | apr | may | jun | jul | aug | sep | oct | nov | dec |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| days | 31 | 28 | 31 | 30 | 31 | 30 | 31 | 31 | 30 | 31 | 30 | 31 |
| income | 1.000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| deferred | 0 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 |
Exact daily accrual
Algorithm will be calculated as 12.000 / 365 xdays.
| month | jan | feb | mar | apr | may | jun | jul | aug | sep | oct | nov | dec |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| days | 31 | 28 | 31 | 30 | 31 | 30 | 31 | 31 | 30 | 31 | 30 | 31 |
| income | 1.019 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| deferred | 0 | 921 | 1.019 | 986 | 1.019 | 986 | 1.019 | 1.019 | 986 | 1.019 | 986 | 1.019 |
Daily accrual
Algorithm will be calculated as 12.000 / 365 xdays.
| month | jan | feb | mar | apr | may | jun | jul | aug | sep | oct | nov | dec | jan |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| days | 11 | 28 | 31 | 30 | 31 | 30 | 31 | 31 | 30 | 31 | 30 | 31 | 31 |
| income | 362 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| deferred | 0 | 921 | 1.019 | 986 | 1.019 | 986 | 1.019 | 1.019 | 986 | 1.019 | 986 | 1.019 | 658 |