This article is about: lists of deferred income
What are deferred income lists?
This list offers you all the information you need to determine the success of your studio on an accrual basis. The deferred income list is available under Finances / Tax consultants / Export lists → Create export file type Deferred income.
After choosing the desired reporting period, you can export the generated list in Excel format and process it further or make it available to your tax advisor.
Deferred income composition
The deferred income list contains all claims from contract and additional module contributions whose service period does not entirely fall within the selected reporting period.
Example
The reporting period is 01.10.-31.10.2018.
Member A has a contribution claim of 20 EUR with a performance period from 01.10.-31.10.2018. Member B has a contribution claim of 20 EUR with a performance period from 15.09.-14.10.2018.
Member A's contribution is not reported in the reporting period because it is not accrualable in that period. The contribution of Member B, on the other hand, is reported because part of the performance period precedes the reporting period and this contribution can therefore be deferred.
Column definitions
In the following list, you will find a description of the column contents of the deferred income list.
Member no.
Member
Description: Claim Description
Due date: Due date of related claim
From: Start of claim performance period
Until: End of claim performance
Total days: Sum of days of performance period of the claim
DEF-I days: Remaining portion of the performance period in days before the start of the period under consideration
DEF-II days: Remaining portion of the performance period in days after the end of the period under consideration
Resolution days: Number of days in the performance period that too r resolution fall within the period under consideration
DEF-I amount: Portion of the receivable to be accrued before the beginning of the period under consideration in EUR
Credit: Receivable amount in EUR from cancellation or idle time postings that is due in the period under consideration
Resolution: Receivables portion in EUR that is due in the period under consideration
Resolution Amount: Receivables portion that affects sales in the period under consideration
DEF-II amount: Portion of the claim to be accrued after the end of the period under consideration in EUR
Gross: Total gross receivable in EUR
Net: Total net receivable in EUR
tax amount: Tax portion of the claim in EUR
Correction: Control