From 3b2f148a5e5919005533f59f8c0f8fa328dc7e8c Mon Sep 17 00:00:00 2001 From: Martin Trigaux Date: Wed, 14 Oct 2015 14:24:06 +0200 Subject: [PATCH] [ADD] accounting: Deferred revenues: how to automate them? https://docs.google.com/document/d/1pRMTbxIr-TqhBRY_ycHh4-3RxMb73cD73jS7xxCf05Y/edit?pli=1 --- .../customer_invoices/deferred_revenues.rst | 117 ++++++++++++++++++ .../customer_invoices/installment_plans.rst | 1 + .../customer_invoices/media/deffered01.png | Bin 0 -> 16507 bytes .../customer_invoices/media/deffered02.png | Bin 0 -> 15719 bytes 4 files changed, 118 insertions(+) create mode 100644 accounting/receivables/customer_invoices/media/deffered01.png create mode 100644 accounting/receivables/customer_invoices/media/deffered02.png diff --git a/accounting/receivables/customer_invoices/deferred_revenues.rst b/accounting/receivables/customer_invoices/deferred_revenues.rst index 39e01a737..5aa4d410d 100644 --- a/accounting/receivables/customer_invoices/deferred_revenues.rst +++ b/accounting/receivables/customer_invoices/deferred_revenues.rst @@ -1,3 +1,120 @@ ======================================== Deferred revenues: how to automate them? ======================================== + +Deferred/unearned revenue is an advance payment recorded on the +recipient's balance sheet as a liability account until either the +services have been rendered or the products have been delivered. +Deferred revenue is a liability account because it refers to revenue +that has not yet been earned, but represents products or services that +are owed to the customer. As the products or services are delivered over +time, the revenue is recognized and posted on the income statement. + +For example: let's say you sell a 2 year support contract for $24,000 +that begins next month for a period of 24 months. Once you validate the +customer invoice, the $24.000 should be posted into a deferred revenues +account. This is because the $24,000 you received has not yet been +earned. + +Over the next 24 months, you will be reducing the deferred revenues +account by $1,000 ($24,000/24) on a monthly basis and recognizing that +amount as revenue. + +Configuration +============= + +Module installation +------------------- + +In order to automate deferred revenues, go to the settings menu under the application +:menuselection:`Accounting --> Configuration` and activate the +**Assets management & revenue recognition** option. This will install the +**Revenue Recognition Management** module. + +.. note:: + + In some version of Odoo 9, besides checking this option, you need to install + the "Revenue Recognition Management" module. If you are using Odoo 9, you + might check if the module is correctly installed. + +Define deferred revenue types +----------------------------- + +Once the module is installed, you need to create deferred revenue types. +From the Accounting application, go to the menu :menuselection:`Configuration --> Deferred +Revenues Types`. + +.. figure:: ./media/deffered01.png + :align: center + + Example: 12 months maintenance contract + +Some example of deferred revenues types: + +- 1 year service contract +- 3 years service contracts + +Set deferred revenues on products +--------------------------------- + +Once deferred revenues types are defined, you can set them on the +related products. On the product form, in the Accounting tab, you can +set a deferred revenue type. + +Here are some examples of products and their related deferred revenue +types: + ++---------------------------------+-----------------------------+ +| Product | Deferred Revenue Type | ++=================================+=============================+ +| Support Contract: 3 years | 3 years service contracts | ++---------------------------------+-----------------------------+ +| Netflix subscription: 3 years | 3 years service contracts | ++---------------------------------+-----------------------------+ +| Flowers every month | 1 year product contract | ++---------------------------------+-----------------------------+ + +Sell and invoice products +========================= + +Once the products are configured, you can create a customer invoice +using this product. Once the customer invoice is validated, Odoo will +automatically create a deferred revenue for you, and the related journal +entry. + ++----------------------------+----------+----------+ +| **Account** | **Dr** | **Cr** | ++============================+==========+==========+ +| Accounts receivable | 24000 | | ++----------------------------+----------+----------+ +| Deferred revenue account | | 24000 | ++----------------------------+----------+----------+ + +Then, every month, Odoo will post a journal entry for the revenue +recognition. + ++----------------------------+----------+----------+ +| **Account** | **Dr** | **Cr** | ++============================+==========+==========+ +| Deferred revenue account | 1000 | | ++----------------------------+----------+----------+ +| Service revenue account | | 1000 | ++----------------------------+----------+----------+ + +Reporting +========= + +To analyze all your current contracts having a deferred revenue, you can +use the menu Reporting > Deferred Revenue Analysis. + +.. image:: ./media/deffered02.png + :align: center + +.. seealso:: + + * :doc:`overview` + +.. rst-class:: text-muted + +| Written by Fabien Pinckaers (Odoo) +| Proofread by Aline Preillon (Odoo) diff --git a/accounting/receivables/customer_invoices/installment_plans.rst b/accounting/receivables/customer_invoices/installment_plans.rst index 962250763..82245c179 100644 --- a/accounting/receivables/customer_invoices/installment_plans.rst +++ b/accounting/receivables/customer_invoices/installment_plans.rst @@ -29,6 +29,7 @@ doing 50% in 10 days and 50% in 21 days because, with the rounding, it may not compute exactly 100%) .. image:: ./media/installment01.png + :align: center .. tip:: diff --git a/accounting/receivables/customer_invoices/media/deffered01.png b/accounting/receivables/customer_invoices/media/deffered01.png new file mode 100644 index 0000000000000000000000000000000000000000..644486e7ae52ac88e1a3096c4aca5cd53e2bdd2f GIT binary patch literal 16507 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