Kundefordringer

Account receivables

The Overview tab shows accounting value and tax value of accounts receivable this year and last year. Accounting value is displayed at client account level. The tax value displayed here is a result of entries on the Calculated taxable value tab. Click Show all to see all associated client accounts with zero values.

On the Calculated taxable value tab, you calculate the tax value of accounts receivable. The system calculates tax write-down for the Calculate based on formula option. Nominal value of trade debtors and not invoiced trade debtors, confirmed losses on trade debtors, and sales revenue are automatically populated. If the amount in Sales revenue has both credit sales and cash sales, fill in the relevant amount for cash sales in the fields Of which cash. This because cash sales shall not be included in the calculation of tax write-downs of nominal value of trade debtors and not invoiced trade debtors. You can see which client accounts are part of an automatically populated field by hovering over a value field and clicking on the symbol that appears. Select Show accounts. In the same menu you can also select Override amount. Last year's values ​​are entered manually the first year, and are populated automatically later years when you select Copy year-end data from previous year under Maintenance - Import data.

If the company is newly established, a 2% tax write-down of nominal value of trade debtors and not invoiced trade debtors may be required, at the end of the establishment year and the following two income years. Select the option Use 2% write-down (newly established business), and the system automatically calculates tax value based on this choice. Values ​​from the Calculated taxable value tab are automatically transferred to Changes in temporary differences.