Process deferrals
/visma-net-erp/help/deferred-revenue/process-deferrals
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# Process deferrals
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About recognition of revenue and expenses
/visma-net-erp/help/deferred-revenue/process-deferrals/about-recognition-of-revenue-and-expenses
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A deferral code assigned to an item on the Deferral settings tab in the Stock items (IN202500) or Non-stock items (IN202000) window defines how revenue or expenses will be recognised.
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# About recognition of revenue and expenses
A deferral code assigned to an item on the Deferral settings tab in the Stock items (IN202500) or Non-stock items (IN202000) window defines how revenue or expenses will be recognised.
For more information: [Stock items (IN202500)](/visma-net-erp/help/inventory/inventory-windows/stock-items-in202500/), [Non-stock items (IN202000)](/visma-net-erp/help/inventory/inventory-windows/non-stock-items-in202000/).
## Introduction
If no deferral code is assigned, the revenue or expenses will be recognised immediately and no deferral schedule will be generated.
## Revenue recognition
When you enter an invoice in the [Sales invoices (AR301000)](/visma-net-erp/help/customer-ledger/customer-ledger-windows/sales-invoices-ar301000/) window and select an item in a line on the **Document details** tab, the deferral code automatically appears in the **Deferral code** column if a deferral code has been previously defined for the item in its settings (if not, you can select a one manually).
+ When an invoice requiring deferral is released, the system generates one deferral schedule for each deferral code in the document. If multiple lines have the same code, one schedule for all lines with the code is generated.
+ A deferral schedule contains the list of recognition transactions, each of which the system releases in the specified financial period to recognise a portion of the revenue. You can use the [Deferral schedule (DR201500)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/deferral-schedule-dr201500/) window to view the schedules and adjust them manually if needed.
+ As the revenues are earned, they are moved from the balance sheet liability account (the deferral account) to an income account (the sales account specified in the invoice) in multiple recognition transactions.
+ If no items on an invoice require deferral (that is, if no deferral codes are defined for the items), the total sales amount of the invoice is recorded to the revenue account upon release of the invoice; that is, the revenue is recognised during the post period. If some items on the invoice require deferral, revenue from the sale of other items (those with no deferral code assigned) is still recognised immediately.
## Expense recognition
Generally, for purchased items, costs or expenses are recognised immediately on release of the appropriate invoices.
+ When you enter an invoice by using the [Purchase invoices (AP301000)](/visma-net-erp/help/supplier-ledger/supplier-ledger-windows/purchase-invoices-ap301000/) window and add a line for a non-stock item with a deferral code assigned, the deferral code appears in the **Deferral code** column by default.
+ Once the invoice is released, the system generates the schedules automatically. The system generates a schedule for each deferral code in the document, and multiple items can be included in one schedule.
+ You can review and manually edit the schedule by using the [Deferral schedule (DR201500)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/deferral-schedule-dr201500/) window. Expenses are deferred to a balance sheet asset account (deferral account) until the expenses are used up or expired. At that time, they are moved to the expense account specified in the invoice.
## Manual running of a recognition schedule
You can generate recognition transactions for both revenue and expenses in the [Run recognition (DR501000)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/run-recognition-dr501000/) window.
+ Each time you run a schedule, only one recognition transaction is released and posted — even if, according to the schedule, multiple such transactions for a schedule are due.
+ You use the [Deferral transaction summary (DR402000)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/deferral-transaction-summary-dr402000/) window to view the transactions that have been posted. In the [Deferral schedule (DR201500)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/deferral-schedule-dr201500/) window, you can see which deferral transactions have been posted and which have yet to be posted.
Related pages
Concepts
Tasks
Windows
About recognition of deferrals in previous periods
/visma-net-erp/help/deferred-revenue/process-deferrals/about-recognition-of-deferrals-in-previous-periods
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In Visma Net, you can enter documents that require recognition of revenue or expenses in previous financial periods or in periods that are earlier than the period of the document date.
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# About recognition of deferrals in previous periods
In Visma Net, you can enter documents that require recognition of revenue or expenses in previous financial periods or in periods that are earlier than the period of the document date.
## Introduction
When these documents are released, the system generates recognition transactions for each line of the document according to the specific set of settings of a deferral code specified for a line.
## Deferral codes and recognition methods
You can process the recognition of deferrals in different ways, depending on the recognition
method that you specify for each particular deferral code.
You configure deferral codes in the
[Deferral codes (DR202000)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/deferral-codes-dr202000/) window.
Depending on the selected recognition
method, you specify the particular set of settings for the deferral code.
You use the following deferral methods:
|Recognise deferred revenue in previous periods|Recognise deferred revenue and expenses in previous and future periods|
|---|---|
|**Flexible by periods**|**Evenly by periods**|
|****Prorate by days**\**|**Prorate by days**|
|****Flexible by days in period**\**|**Evenly by days in period**|
||**On payment**|
## Recognition period
To define the start recognition period, specify the **Start offset** parameter while you configure a deferral code.
This parameter defines the
number of periods between the period of the document date and the start recognition
period or the period when recognition process starts:
+ If you specify a negative value in this field (for example, –1), the recognition period will start one period earlier than the period of the document date.
+ If you specify a positive value in this field (for example, 1), the recognition will start one period later than the period of the document date.
About custom deferral schedules
/visma-net-erp/help/deferred-revenue/process-deferrals/about-custom-deferral-schedules
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You can manually create a deferral schedule to process deferrals that have been recognised only partially in your old system or to perform recognition of deferrals for documents without deferral codes specified that have been already released.
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# About custom deferral schedules
You can manually create a deferral schedule to process deferrals that have been recognised only partially in your old system or to perform recognition of deferrals for documents without deferral codes specified that have been already released.
You can manually create a deferral schedule to process deferrals that have been recognised only
partially in your old system or to perform recognition of
deferrals for documents without deferral codes specified that have been already
released.
You can either
+ associate the schedule with a particular customer or supplier only, and process recognition of the specified amount without linking it to a specific document, or
+ link the schedule to the specific document (in which you select a particular line which amount should be deferred).
## Step-by-step instructions
For step-by-step instructions, see: [Link deferral schedule to document.](/visma-net-erp/help/deferred-revenue/process-deferrals/link-deferral-schedule-to-document/)
Link deferral schedule to document
/visma-net-erp/help/deferred-revenue/process-deferrals/link-deferral-schedule-to-document
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You use the Deferral schedule (DR201500) window to create a deferral schedule for a selected document.
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# Link deferral schedule to document
You use the Deferral schedule (DR201500) window to create a deferral schedule for a selected document.
For more information: [Deferral schedule (DR201500)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/deferral-schedule-dr201500/).
1. Go to the [Deferral schedule (DR201500)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/deferral-schedule-dr201500/) window.
1. Click .
1. In the top part of the window, specify the following parameters:
1. In the **Doc. type** field, select the type of the document that requires a deferral.
1. In the **Ref. no.** field, select the document by its reference number.
1. In the **Line no.** field, select the line of the document with the amount for which you want to schedule recognition.
1. Optional:: Click **View document** to make sure that you have selected the document correctly and specified the appropriate line number (if applicable).
1. In the **Components** table, click  and do the following:
1. In the **Component ID** column, leave **< NONE>**, or select a required component (by its ID).
1. In the **Deferral code** column, specify the deferral code to be used for generating recognition transactions.
1. Optional:: In the **Deferral account** column (and **Deferral sub.**, if subaccounts are used in your system), review the account (and the subaccount, if applicable) taken from the deferral code settings, and edit it (if needed).
1. In the **Account** (and **Subaccount** ) fields, select the sales or expense account (depending on the selected document type), and corresponding subaccount (if applicable) to which recognised amounts should be posted.
1. In the **Total amount** column, type the amount to be deferred. The sum of total amounts of all listed components must be equal to amount of the selected line ( **Line amount** ).
1. In the table toolbar, click **Generate transactions**, so that the system generates recognition transactions for the selected row, and displays them in the **Transactions** table.
Perform step 3 for all components that requires deferral.
1. In the **Transactions** table, edit the transaction details (for example, amounts or dates), if necessary.
1. Click .
1. Click **Release**. No general ledger transactions are generated when you release a deferral schedule.
If you need to release multiple custom schedules at the same time, use the [Release schedules (DR503000)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/release-schedules-dr503000/) window.
For custom recognition transactions, you run the recognition process in the same way as you do for automatically generated transactions in the [Run recognition (DR501000)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/run-recognition-dr501000/) window.
Release schedules
/visma-net-erp/help/deferred-revenue/process-deferrals/release-schedules
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# Release schedules
1. Go to the [Release schedules (DR503000)](/visma-net-erp/help/deferred-revenue/deferred-revenue-windows/release-schedules-dr503000/) window.
1. In the **Code type** field, select the type of deferral codes you want to process deferral schedules for: expense or revenue. You can also filter the list of schedules by using any of the other fields in the top part of the window, or a combination of them.
1. To release specific schedules, select the check box in front of the schedules you want to release.
1. Click **Process**.To release all schedules displayed in the table, you do not have to select them, just click **Process all**.
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Windows