Unbilled Receivables Accrued Revenue Entry Tool

Build incremental unbilled-receivable/revenue true-up against already accrued same performance, retaining reversal if prior accrual exceeds revised caller earned amount; recognition support remains caller responsibility.

Description

Accrued unbilled revenue needs an incremental true-up against amounts already recorded for the same performance.

Accrued unbilled revenue needs an incremental true-up against amounts already recorded for the same performance. A downward revision reverses the excess.^[1]

The returned values include Posting accounts, Posting debits minor, Posting credits minor. The How section below explains the calculation, input rules and interpretation.

When to use Unbilled Receivables Accrued Revenue Entry Tool

Use Unbilled Receivables Accrued Revenue Entry Tool when you need to evaluate the supplied records under the calculation and evidence rules below. No performance recognition, billing entitlement or account-mapping inference is supplied.

Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.

How to use Unbilled Receivables Accrued Revenue Entry Tool and understand its results

Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.
Enter earnedUnbilledMinor, previouslyAccruedForSamePerformanceMinor using the field table and calculation rules, then run the tool.
Read postingAccounts, postingDebitsMinor, postingCreditsMinor. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
earnedUnbilledMinor	Earned unbilled minor	number	Required
previouslyAccruedForSamePerformanceMinor	Previously accrued for same performance minor	number	Required

Enter nonnegative safe-integer money in one currency’s minor units. Return UnbilledReceivable and Revenue account names with separate nonnegative debit/credit lists: positive delta debits receivable and credits revenue; negative delta reverses those sides. Zero delta returns zero postings.

delta=earnedUnbilled−previousAccrual; signedDebits=[delta,−delta]

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
postingAccounts	Posting accounts	list of string
postingDebitsMinor	Posting debits minor	list of number
postingCreditsMinor	Posting credits minor	list of number

json

{
  "input": {
    "earnedUnbilledMinor": 100,
    "previouslyAccruedForSamePerformanceMinor": 30
  },
  "output": {
    "postingAccounts": [
      "UnbilledReceivable",
      "Revenue"
    ],
    "postingDebitsMinor": [
      70,
      0
    ],
    "postingCreditsMinor": [
      0,
      70
    ]
  }
}

Limitations and assumptions

No performance recognition, billing entitlement or account-mapping inference is supplied.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors.

Alternative or Complementary methods

Use Customer Deposit Deferred Revenue Journal Checker: Customer cash deposits remain deferred until caller-supported performance is earned. Incremental recognition accounts for amounts already posted. For a complementary task, use Accrued Expense Reversal Next Period Checker: An authorized accrual reversal posts the exact opposite of the original balanced journal. Account names alone should not trigger reversal.

References

Unbilled Receivables Accrued Revenue Entry Tool — tool.io

Similar or alternative tools

Customer Deposit Deferred Revenue Journal Checker
Customer cash deposits remain deferred until caller-supported performance is earned. Incremental recognition accounts for amounts already posted.
Accrued Expense Reversal Next Period Checker
An authorized accrual reversal posts the exact opposite of the original balanced journal. Account names alone should not trigger reversal.