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SIMG_CFMENUOFDIABGRE - Accruals/Deferrals

Rental payments for rental agreements,may in some cases be prepaid for several months or paid in arrears. In these cases, the total amount due is posted by the debit position run of the month in which the rent payments are due. This means that the revenue is also posted in this period, (strictly speaking, it should really be allocated across several accounting periods). To map revenues and receivables on an accrual basis, you can make accrual/deferral postings. The accounts are determined via reference flow types.

Maintain reference flow types for relationship keys 005, 006, 007, 008 for each flow type for which accrual/deferral postings have to be made. Relationship keys 005 and 007 are used for the deferral of receivables in advance while relationship keys 006 and 008 are used for receivables in arrears.

1. 005 Deferral: debit
   The reference flow type for relationship key '005 Deferral: debit' is used if receivables and revenues are already posted in a debit position posting and should be allocated to subsequent account periods.
   Example: The quarterly rent is due in the first month of the quarter, meaning that the debit position is run at the start of the quarter for subsequent months. When the deferral of the debit position is made, the receivables and revenue are deferred from 'Provision for rent revenue in advance' to 'Deferred items'. Make the setting for the corresponding account determination using the reference flow type.
2. 006 Accrual: debit
   The reference flow type for relationship key '006 Accrual: debit' is used if a revenue will be posted in the current accounting period, although the debit position does not take place until the next month.
   Example: The quarterly rent is not due until the end of the quarter, meaning that the debit position takes places at a later date. Make the setting for the corresponding account determination using the reference flow type (via 'other receivables' to 'rent revenue in arrears').
3. 007 Deferral: Credit
   The reference flow type for relationship key '007 Deferral: credit' is used to retransfer the 'Deferral: debit'. See the explanations on '005 Deferral: debit'. You need to make the corresponding account determination settings for 'deferred items' to 'provision for rent revenue in advance'.
4. 008 Accrual: credit
   The reference flow type for relationship key '008 Accrual: credit' is used to retransfer the 'Accrual: debit'. See the explanations for '006 Accrual: debit'. The posting record of the reference flow type should be 'Rent revenue in arrears - used' to 'other receivables'.

The accrual/deferral posting is only carried out for condition types with an accrual/deferral setting in Customizing.