[ADD] accounting/l10n_us: usa accounting

closes odoo/documentation#9753

X-original-commit: 5272e38c26
Signed-off-by: Zachary Straub (zst) <zst@odoo.com>
Signed-off-by: Samuel Lieber (sali) <sali@odoo.com>
Co-authored-by: StraubCreative <zst@odoo.com>
Co-authored-by: tiku-odoo <tiku@odoo.com>
Co-authored-by: larm-odoo <larm@odoo.com>
Co-authored-by: samueljlieber <sali@odoo.com>

content/applications/finance/accounting/get_started/chart_of_accounts.rst

@@ -15,6 +15,8 @@ When browsing your chart of accounts, you can sort the accounts by :guilabel:`Co
 .. image:: chart_of_accounts/chart-of-accounts-sort.png
    :alt: Group the accounts by type in Odoo Accounting
 
+.. _chart-of-account/create:
+
 Configuration of an account
 ===========================
 

content/applications/finance/accounting/payments.rst

@@ -20,6 +20,8 @@ for use at a later date:
    - `Odoo Tutorials: Bank Configuration
      <https://www.odoo.com/slides/slide/bank-configuration-1880>`_
 
+.. _payments/register:
+
 Registering payment from an invoice or bill
 ===========================================
 

content/applications/finance/accounting/reporting.rst

@@ -40,6 +40,8 @@ of your organisation as at a particular date.
 
 .. image:: reporting/main_reports09.png
 
+.. _accounting/reporting/balance-sheet:
+
 Profit and Loss
 ---------------
 
@@ -49,6 +51,8 @@ report period.
 
 .. image:: reporting/main_reports10.png
 
+.. _accounting/reporting/executive-summary:
+
 Executive Summary
 -----------------
 
@@ -126,6 +130,8 @@ payment during a selected month and several months prior.
 
 .. image:: reporting/main_reports07.png
 
+.. _accounting/reporting/cash-flow-statement:
+
 Cash Flow Statement
 -------------------
 

content/applications/finance/fiscal_localizations.rst

@@ -122,7 +122,7 @@ available on Odoo.
 - :doc:`United Arab Emirates - Accounting <fiscal_localizations/united_arab_emirates>`
 - :doc:`UK - Accounting <fiscal_localizations/united_kingdom>`
 - Ukraine - Accounting
-- United States - Accounting
+- :doc:`United States - Accounting <fiscal_localizations/united_states>`
 - Uruguay - Accounting
 - Venezuela - Accounting
 - :doc:`Vietnam - Accounting <fiscal_localizations/vietnam>`
@@ -162,4 +162,5 @@ available on Odoo.
    fiscal_localizations/vietnam
    fiscal_localizations/united_arab_emirates
    fiscal_localizations/united_kingdom
+   fiscal_localizations/united_states
    fiscal_localizations/employment_hero

content/applications/finance/fiscal_localizations/united_states.rst

@@ -0,0 +1,748 @@
+=============
+United States
+=============
+
+.. |GAAP| replace:: :abbr:`GAAP (Generally Acceptable Accounting Practices)`
+.. |FASB| replace:: :abbr:`FASB (Financial Accounting Standards Board)`
+.. |SEC| replace:: :abbr:`SEC (Securities and Exchange Commission)`
+.. |COA| replace:: :abbr:`CoA (Chart of Accounts)`
+.. |AR| replace:: :abbr:`AR (Accounts Receivable)`
+.. |AP| replace:: :abbr:`AP (Accounts Payable)`
+.. |CFS| replace:: :abbr:`CFS (Cash Flow Statement)`
+.. |NACHA| replace:: :abbr:`NACHA (National Automated Clearing House Association)`
+.. |ACH| replace:: :abbr:`ACH (Automated Clearing House)`
+
+The Odoo fiscal localization package for the United States follows the Generally Acceptable
+Accounting Principles (GAAP) accounting standards and rules used to prepare financial statements,
+as outlined by the Financial Accounting Standards Board (FASB) and adopted by the Securities and
+Exchange Commission (SEC).
+
+.. seealso::
+   - `Financial Accounting Standards Board (FASB) <https://asc.fasb.org/Home>`_
+   - `Securities and Exchange Commission (SEC) <https://www.sec.gov/>`_
+
+In addition, a series of videos on the subject of Accounting are available through Odoo's eLearning
+platform. These videos cover how to start from scratch, set up configurations, complete common
+workflows, and provide in-depth looks at some specific use cases, as well.
+
+.. seealso::
+   - `Odoo Tutorials: Accounting & Invoicing
+     <https://www.odoo.com/slides/accounting-and-invoicing-19>`_
+   - `Odoo SmartClass: Accounting <https://www.odoo.com/slides/smartclass-accounting-121>`_
+
+Configuration
+=============
+
+Below are the available modules in Odoo for accounting use in the United States.
+
+.. note::
+   The modules listed below are either for reference only or are optional, as the core requirements
+   to operate under the US fiscal localization in Odoo are already included under the default
+   package that came installed during database initialization.
+
+   Verify the default package is in use by navigating to :menuselection:`Accounting App -->
+   Settings` and under the :guilabel:`Fiscal Localization` section at the top, look for the `Generic
+   Chart Template` selection to be listed next to the :guilabel:`Package` field label. This chart
+   template includes the necessary settings for the US localization for the Odoo *Accounting* app.
+
+   .. image:: united_states/us-l10n-generic-chart-template.png
+      :align: center
+      :alt: The Generic Chart Template comes pre-configured for the US localization.
+
+Modules installation
+--------------------
+
+:ref:`Install <general/install>` the following modules to get all the features of the United States
+localization:
+
+.. list-table::
+   :header-rows: 1
+   :widths: 25 25 50
+
+   * - Name
+     - Technical name
+     - Description
+   * - :guilabel:`United States - Accounting`
+     - `l10n_us`
+     - Base accounting module for United States localization.
+   * - :ref:`US - Accounting Reports <l10n_us/reports>`
+     - `l10n_us_reports`
+     - Adds United States accounting reports.
+   * - :guilabel:`US Checks Layout`
+     - `l10n_us_check_printing`
+     - Enables the printing of payments on pre-printed check paper. Supports the three most common
+       check formats and will work out of the box with the linked checks from `checkdepot.net
+       <https://checkdepot.net/collections/computer-checks/Odoo>`_.
+
+       - `Check on top: Quicken / QuickBooks standard
+         <https://checkdepot.net/collections/computer-checks/odoo+top-check>`_
+       - `Check on middle: Peachtree standard
+         <https://checkdepot.net/collections/computer-checks/odoo+middle-check>`_
+       - `Check on bottom: ADP standard
+         <https://checkdepot.net/collections/computer-checks/odoo+Bottom-Check>`_
+
+   * - :ref:`NACHA Payments <l10n_us/nacha>`
+     - `l10n_us_payment_nacha`
+     - Export payments as NACHA files for use in the United States.
+   * - :ref:`1099 Reporting <l10n_us/1099-report>`
+     - `l10n_us_1099`
+     - Export 1099 data for e-filing with a 3rd party.
+   * - :ref:`Avatax <l10n_us/taxes-avatax>`
+     - `account_avatax`
+     - Module for the :doc:`AvaTax integration <../accounting/taxes/avatax>` with Odoo.
+   * - :ref:`United States - Payroll <l10n_us/payroll>`
+     - `l10n_us_hr_payroll`
+     - Includes the necessary rules for United States payroll, including:
+
+       - Employee Details
+       - Employee Contracts
+       - Passport-based Contracts
+       - Allowances/Deductions
+       - Allow Configurations for Basic/Gross/Net Salary
+       - Employee Payslip
+       - Integration with Leaves Management
+
+   * - :ref:`United States - Payroll with Accounting <l10n_us/payroll>`
+     - `l10n_us_hr_payroll_account`
+     - Contains the necessary accounting data for the United States payroll rules.
+   * - :ref:`United States - Payroll - Export to ADP <l10n_us/adp>`
+     - `l10n_us_hr_payroll_adp`
+     - Export Work Entries to the ADP payroll software.
+
+.. _l10n_us/coa:
+
+Chart of accounts
+=================
+
+The :doc:`chart of accounts (COA) <../accounting/get_started/chart_of_accounts>` for the United
+States localization, in Odoo, follows the standard |GAAP| structure, with accounts grouped into
+seven main categories, with corresponding numeric values that prefix individual journal entries:
+
+- **Receivable**: the balance of money (or credit) due to the business for goods or services
+  delivered or used, but not yet paid for by customers. |AR| is indicated by the journal code
+  labeled (or beginning) with :guilabel:`1`.
+- **Payable**: the business's short-term obligations owed to its creditors or suppliers, which have
+  not yet been paid. |AP| is indicated by the journal code labeled (or beginning) with
+  :guilabel:`2`.
+- **Equity**: the amount of money that would be returned to a company's shareholders if all of the
+  assets were liquidated and all of the company's debt was paid off in the case of liquidation.
+  Equity is indicated by the journal code labeled (or beginning) with :guilabel:`3` or
+  :guilabel:`9`.
+- **Assets**: items listed on the balance sheet that contains economic value or have the ability to
+  generate cash flows in the future, such as a piece of machinery, a financial security, or a
+  patent. Assets are indicated by the journal code labeled (or beginning) with :guilabel:`1`.
+- **Liability**: refers to a company's financial debts or obligations that arise during the course
+  of business operations. Liabilities are indicated by the journal code labeled (or beginning) with
+  :guilabel:`2`.
+- **Income**: synonymous with *net income*, this is the profit a company retains after paying off
+  all relevant expenses from sales revenue earned. Income is indicated by the journal code labeled
+  (or beginning) with :guilabel:`4` or :guilabel:`6`.
+- **Expenses**: the cost of operations that a company incurs to generate revenue. Expenses are
+  indicated by the journal code labeled (or beginning) with a :guilabel:`6`.
+
+.. tip::
+   Predefined accounts are included in Odoo, as part of the |CoA| that's installed with the US
+   localization package. The accounts listed below are preconfigured to perform certain operations
+   within Odoo. It is recommended to **not** delete these accounts; however, if changes are needed,
+   rename the accounts instead.
+
+   .. list-table::
+     :header-rows: 1
+     :stub-columns: 1
+
+     * - :guilabel:`Type`
+       - :guilabel:`Account Name`
+     * - :guilabel:`Current Assets`
+       - | :guilabel:`Bank Suspense Account`
+         | :guilabel:`Outstanding Receipts`
+         | :guilabel:`Outstanding Payments`
+         | :guilabel:`Liquidity Transfer`
+         | :guilabel:`Stock Valuation`
+         | :guilabel:`Stock Interim (Received)`
+         | :guilabel:`Stock Interim (Delivered)`
+         | :guilabel:`Cost of Production`
+     * - :guilabel:`Income`
+       - | :guilabel:`Foreign Exchange Gain`
+         | :guilabel:`Cash Difference Gain`
+         | :guilabel:`Cash Discount Gain`
+     * - :guilabel:`Expenses`
+       - | :guilabel:`Cash Discount Loss`
+         | :guilabel:`Foreign Exchange Loss`
+         | :guilabel:`Cash Difference Loss`
+     * - :guilabel:`Current Year Earnings`
+       - :guilabel:`Undistributed Profits/Losses`
+     * - :guilabel:`Receivable`
+       - :guilabel:`Account Receivable`
+     * - :guilabel:`Payable`
+       - :guilabel:`Account Payable`
+
+.. seealso::
+   - :doc:`../accounting/get_started/chart_of_accounts`
+   - :doc:`../accounting/get_started/cheat_sheet`
+
+View, edit, and sort accounts
+-----------------------------
+
+Access the *Chart of Accounts* dashboard in Odoo  by navigating to :menuselection:`Accounting app
+--> Configuration --> Accounting: Chart of Accounts`.
+
+From the :guilabel:`Chart of Accounts` dashboard, create new accounts by clicking the purple
+:guilabel:`New` button in the top-left corner of the dashboard and :ref:`filling in the
+corresponding form <chart-of-account/create>`. Search and sort through existing accounts by using
+specific :guilabel:`Filters` and :guilabel:`Group By` criteria, which are available in the mega menu
+under the :guilabel:`Search...` bar.
+
+To filter accounts by category, click the :icon:`fa-caret-down` :guilabel:`(caret down)` icon to
+access the mega menu and look under the :guilabel:`Filters` column for individual selections.
+Clicking on a specific category will only show accounts that match that particular filter.
+
+To view all the available account types, remove all of the filters in the :guilabel:`Search...` bar,
+and then click the :icon:`fa-caret-down` :guilabel:`(caret down)` icon to access the mega menu. From
+there, select :guilabel:`Account Type` under the :guilabel:`Group By` column heading to list all of
+the account types in the table.
+
+.. image:: united_states/us-l10n-coa-account-types.png
+   :align: center
+   :alt: Chart of Accounts grouped by Account Type.
+
+Besides structure, there are other key differences in the chart of accounts in the United States,
+compared to other countries:
+
+- **Specificity**: US |GAAP| often requires more detailed accounts compared to some other countries.
+  This can include separate accounts for various types of revenue, expenses, and assets, providing
+  more granular information in financial reports.
+- **Regulatory Requirements**: In the United States, there are specific regulatory requirements set
+  by bodies such as the |SEC| for publicly traded companies. These requirements may influence the
+  structure and content of the |COA| to ensure compliance with reporting standards.
+- **Industry Practices**: Certain industries in the United States may have unique accounting
+  requirements or specialized |COA| structures. For example, financial institutions often have
+  specific accounts related to loans, investments, and interest income.
+- **Tax Considerations**: The |COA| may also reflect tax considerations, such as accounts for
+  deductible expenses, deferred tax assets, and liabilities, to ensure compliance with tax laws and
+  facilitate tax reporting.
+
+These differences, ultimately, should be reflected in the |COA| structure itself, with the addition
+of new accounts, as needed, in order to meet the demands of US accounting reporting requirements.
+
+.. seealso::
+   - :ref:`Create a new account <chart-of-account/create>`
+   - :doc:`../../essentials/search`
+
+.. _l10n_us/taxes:
+
+Taxes
+=====
+
+In the United States, tax rates and what is considered taxable vary by jurisdiction. Default *Sales*
+and *Purchase* taxes are created automatically when the Odoo *Accounting* application is installed.
+To manage existing or configure additional taxes, navigate to :menuselection:`Accounting -->
+Configuration --> Taxes`.
+
+.. _l10n_us/taxes-avatax:
+
+AvaTax
+------
+
+**Avalara AvaTax** is a cloud-based tax calculation and compliance software that integrates with
+Odoo for the United States and Canadian accounting localizations. Integrating AvaTax with Odoo
+provides real-time and region-specific tax calculations when items are sold, purchased, and invoiced
+in the database.
+
+.. important::
+   AvaTax is only available for integration with databases/companies that have locations in the
+   United States and Canada. This means the fiscal position/country of a database can only be set to
+   the United States or Canada. Reference this documentation for more information:
+   :ref:`avatax/fiscal_country`.
+
+.. seealso::
+   Refer to the documentation articles below to integrate and configure an AvaTax account with an
+   Odoo database:
+
+   - :doc:`AvaTax integration <../accounting/taxes/avatax>`
+   - :doc:`Avalara management portal <../accounting/taxes/avatax/avalara_portal>`
+   - :doc:`Calculate taxes with AvaTax <../accounting/taxes/avatax/avatax_use>`
+   - `US Tax Compliance: AvaTax elearning video
+     <https://www.odoo.com/slides/slide/us-tax-compliance-avatax-2858?fullscreen=1>`_
+   - Avalara's support documents: `About AvaTax
+     <https://community.avalara.com/support/s/document-item?language=en_US&bundleId=dqa1657870670369_dqa1657870670369&topicId=About_AvaTax.html&_LANG=enus>`_
+
+.. _l10n_us/reports:
+
+Reports
+=======
+
+A number of :doc:`report selections <../accounting/reporting>` are readily available for the US
+localization, under the :menuselection:`Accounting app --> Reporting` drop-down menu:
+
+- :ref:`Balance Sheet <reporting/balance-sheet>`: a "snapshot" of a company's financial position at
+  a specific point in time, which contains an overview of a company's assets, liabilities, and
+  equity.
+- :ref:`Profit & Loss <accounting/reporting/balance-sheet>`: otherwise known as a *P&L statement* or
+  *income statement*, provides a summary of a company's revenues, expenses, and profits/losses over
+  a given period of time.
+- :ref:`Cash Flow Statement <l10n_us/cash-flow-statement>`: shows how much cash and cash equivalents
+  a company has received and spent in a given period.
+- :ref:`Executive Summary <accounting/reporting/executive-summary>`: an overview report that covers
+  the key performance indicators of a company's financial position, such as revenue, profit, and
+  debt.
+- :ref:`Tax Report <reporting/tax-report>`: an official form filed for a tax authority that reports
+  income, expenses, and other pertinent tax information. Tax reports allow taxpayers to calculate
+  their tax liability, schedule tax payments, or request refunds for the overpayment of taxes. In
+  Odoo, the tax report can be made monthly, every two months, quarterly, every 4 months,
+  semi-annually, and annually.
+- :guilabel:`Check Register`: a report that displays cash transactions (regardless of the journal)
+  with their running balance after the transaction. Only visible with the *US - Accounting Reports*
+  (`l10n_us_reports`) module installed.
+- :ref:`1099 Report <l10n_us/1099-report>`: a CSV download of payments made to non-employees in a
+  period to file electronically in a third-party service. Only visible with the *1099 Reporting*
+  (`l10n_us_1099`) module installed.
+
+.. _l10n_us/report-filters:
+
+Depending on the type of report, certain filters are available at the top of the dashboard:
+
+- a *date* filter, indicated by a :icon:`fa-calendar` :guilabel:`(calendar)` icon that precedes a
+  date in *MM/DD/YYYY* format. Use this to select a specific date or date range for the report.
+- a :icon:`fa-bar-chart` :guilabel:`Comparison` filter, to compare reporting periods against each
+  other
+- a *journal* filter, as indicated by a :icon:`fa-book` :guilabel:`(book)` icon and the default
+  setting of :guilabel:`All Journals`. Use this filter to specify which journals should be included
+  in the report.
+- an *entries type* filter, as indicated by a :icon:`fa-filter` :guilabel:`(filter)` icon, with the
+  default setting of :guilabel:`Posted Entries Only, Accrual Basis`. Use this filter to determine
+  which type of journal entries should be included in the report (e.g. posted or draft), along with
+  the type of accounting method (e.g. accrual or cash basis).
+
+  - There are view options in this filter, as well, one that will :guilabel:`Hide lines at 0` for
+    more relevant viewing, along with a :guilabel:`Split Horizontally` option to keep the report
+    above the screen's fold, removing the need to scroll.
+
+    .. image:: united_states/us-l1on-accounting-method-reporting-menu.png
+       :align: center
+       :alt: Accounting method filter menu for reports, covering accrual vs. cash basis methods.
+
+- a *decimal* filter, that by default, includes figures with cents, as indicated by the
+  :guilabel:`In .$` setting. Use the other options in the drop-down menu to change figures in the
+  report to whole numbers (:guilabel:`In $`), thousands (:guilabel:`In K$`), or millions
+  (:guilabel:`In M$`) formats.
+- a report *customization* filter, indicated by the :icon:`fa-cogs` :guilabel:`(gears)` icon. Use
+  this filter to customize the current report's sections and line items, or build new reports, as
+  desired.
+
+.. seealso::
+   - :doc:`Accounting reporting <../accounting/reporting>`
+   - :doc:`../../essentials/search`
+
+.. _l10n_us/1099-report:
+
+1099 report
+-----------
+
+The 1099 report, available by :ref:`installing <general/install>` the *1099 Reporting*
+(`l10n_us_1099`) module, includes payments that are made to non-employees across a given reporting
+period. Use the available CSV download from the report in Odoo to file 1099 payments electronically
+via a third-party service.
+
+To generate a 1099 report, navigate to :menuselection:`Accounting app --> Reporting --> Management:
+1099 Report` to open a :guilabel:`1099 Report` wizard.
+
+First, enter the date range of the transactions to report in the :guilabel:`Start Date` and
+:guilabel:`End Date` fields.
+
+Then, edit the journal items that appear on the wizard. Click :guilabel:`Add a line` to add any
+items that are missing. Be sure to remove any items that should not be included in the report by
+clicking :icon:`fa-times` :guilabel:`(delete)` on the row.
+
+Finally, once all necessary items are included in the 1099 report, click on the :guilabel:`Generate`
+button. Doing so, downloads a CSV file that groups transactions by the partner that received the
+payments.
+
+.. _l10n_us/cash-flow-statement:
+
+Cash flow statement
+-------------------
+
+Navigate to the *Cash Flow Statement* (CFS) dashboard by going to :menuselection:`Accounting app -->
+Reporting --> Statement Reports: Cash Flow Statement`. From here, |CFS| reports can be generated
+using the various :ref:`filters <l10n_us/report-filters>` that are available at the top of the
+dashboard.
+
+Odoo uses the *direct* cash flow method to compile cash flow statements, which measures actual cash
+inflows and outflows from the company's operations, such as when cash is received from customers or
+when cash payments are made to suppliers.
+
+By default, an account labeled with any of the three default :guilabel:`Tags` on the
+:guilabel:`Chart of Accounts` dashboard will be included in the report, which includes:
+:guilabel:`Operating Activities`, :guilabel:`Financing Activities`, and :guilabel:`Investing &
+Extraordinary Activities`.
+
+.. image:: united_states/us-l10n-cash-flow-statement-tags.png
+   :align: center
+   :alt: Examples of tagged accounts that are included in the Cash Flow Statement in Odoo.
+
+Additionally, the cash flow statement in Odoo:
+
+- is limited to the *Bank* and *Cash* journals to reflect money coming in or out; and
+- also contains *Expenses* accounts, to show the counterpart transactions versus *Bank* or *Cash*
+  journal entries, while excluding |AR| and |AP| activity.
+
+.. example::
+   Create a vendor bill for $100, as an operating expense (not |AP|). Doing so will **not** reflect
+   a transaction on the cash flow statement. However, register a corresponding payment for $100,
+   and the transaction **will** reflect on the cash flow statement as :guilabel:`Cash paid for
+   operating activities`.
+
+   .. image:: united_states/us-l10n-operating-expenses-example.png
+      :align: center
+      :alt: Example of a bill registered as an operating expense as part of a cash flow statement.
+
+.. _l10n_us/cash-discount:
+
+Cash discount
+=============
+
+Cash discounts can be configured from :menuselection:`Accounting app --> Payment Terms`. Each
+payment term can be set up with a cash discount and reduced tax.
+
+.. seealso::
+   :doc:`../accounting/customer_invoices/cash_discounts`
+
+.. _l10n_us/writing-checks:
+
+Writing checks
+==============
+
+Using checks is still a common payment practice in the US. Be sure the *US Checks Layout*
+(`l10n_us_check_printing`) module for the US localization is :ref:`installed <general/install>`.
+
+To enable check printing from Odoo, navigate to :menuselection:`Accounting --> Configuration -->
+Settings` and find the :guilabel:`Vendor Payments` section. From here, tick the :guilabel:`Checks`
+checkbox to reveal several fields for check configuration.
+
+Select a :guilabel:`Check Layout` from the drop-down menu:
+
+- :guilabel:`Print Check (Top) - US`
+- :guilabel:`Print Check (Middle) - US`
+- :guilabel:`Print Check (Bottom) - US`
+
+Next, choose whether or not to enable the :guilabel:`Multi-Pages Check Stub` checkbox.
+
+Optionally set a :guilabel:`Check Top Margin` and :guilabel:`Check Left Margin`, if required.
+
+Once all check configurations are complete, :guilabel:`Save` the settings.
+
+.. tip::
+   Some of the check formats may require pre-printed paper from a third party vendor,
+   https://checkdepot.net/collections/odoo-checks is recommended.
+
+.. seealso::
+   :doc:`../accounting/payments/pay_checks`
+
+.. _l10n_us/payroll:
+
+Payroll
+=======
+
+The *Payroll* application is responsible for calculating an employee's pay, taking into account all
+work, vacation, and sick time, benefits, and deductions. The *Payroll* app pulls information from
+the *Attendances*, *Timesheets*, *Time Off*, *Employees* and *Expenses* applications, to calculate
+the worked hours and compensation for each employee.
+
+When using an external payroll provider, such as *ADP*, it is necessary to export the various
+payroll-related data, such as work entries, repayment of expenses, taxes, commissions, and any other
+relevant data, so the data can be uploaded into the payroll provider, who then issues the actual
+paychecks or directly deposits the funds into an employee's bank account.
+
+In order to export the payroll data, the work entries must first be validated and correct. Refer to
+the :doc:`work entries <../../hr/payroll/work_entries>` documentation for more information
+regarding validating work entries.
+
+Once work entries are validated, the information can be :ref:`exported to ADP <l10n_us/adp>`.
+
+After payments have been issued to employees, payslips can be processed into batches, validated, and
+posted to the corresponding accounting journals to keep all financial records in Odoo current.
+
+Required information
+--------------------
+
+It is important to have the *Employees* application installed, and all employee information
+populated. Several fields in both the :ref:`employee records <l10n_us/payroll-employee-records>`, as
+well as in an :ref:`employee contracts <l10n_us/payroll-employee-contracts>`, are necessary to
+properly process the employee's pay. Ensure the following fields are filled out in their respective
+places.
+
+.. _l10n_us/payroll-employee-records:
+
+Employee records
+~~~~~~~~~~~~~~~~
+
+In each employee record, there is various information the *Payroll* application requires to properly
+process payslips, including various banking, tax, and work information.
+
+Navigate to the :menuselection:`Employees app` and select an employee record to view the sections of
+the employee form that directly affect *Payroll*:
+
+- :guilabel:`Work Information` tab:
+
+  - :guilabel:`Work Address`: indicates where the employee is located, including the state, which
+    affects the tax calculations.
+  - :guilabel:`Working Hours`: determines how pay is calculated, and determines if an employee earns
+    overtime.
+
+- :guilabel:`Private Information` tab:
+
+  - :guilabel:`SSN No`: the last four digits of the employee's Social Security Number (SSN) appears
+    on payslips.
+  - :guilabel:`Bank Account Number`: the bank account associated with the NACHA payment file.
+
+- :guilabel:`HR Settings` tab:
+
+  - :guilabel:`Federal Tax Filing Status`: the tax status an employee uses for Payroll tax
+    calculations, which can be different from their state status.
+  - :guilabel:`State Tax Filing Status`: the tax status an employee uses for their state portion of
+    the Payroll tax calculation.
+  - :guilabel:`W-2 Form`: a US tax form indicating the summary of wages, taxes, and benefits paid to
+    an employee during a tax period (typically one year).
+  - :guilabel:`W-4 Form`: an IRS form that helps outline the amount of federal taxes to withhold for
+    an employee, which is paid to the IRS by the company.
+
+.. _l10n_us/payroll-employee-contracts:
+
+Employee contracts
+~~~~~~~~~~~~~~~~~~
+
+Additionally, there is information that is found in an employee contract that also affects the
+*Payroll* application.
+
+Navigate to the :menuselection:`Employees app --> Employees --> Contracts` and select a contract
+record to view the sections of a contract that directly affect *Payroll*:
+
+- :guilabel:`General Information`:
+
+  - :guilabel:`Salary Structure Type: United States: Employee`: defines when the employee is paid,
+    their working schedule, and the work entry type.
+  - :guilabel:`Work Entry source`: determines how work entries are calculated.
+
+- :guilabel:`Salary Information` tab:
+
+  - :guilabel:`SSN No`: the last four digits of the employee's Social Security Number (SSN) appears
+    on payslips.
+  - :guilabel:`Wage type`: determines how the employee is paid, wether a Fixed wage (salary) or
+    Hourly wage.
+  - :guilabel:`Schedule Pay`: defines how often the employee is paid, either :guilabel:`Annually`,
+    :guilabel:`Semi-annually`, :guilabel:`Quarterly`, :guilabel:`Bi-monthly`, :guilabel:`Monthly`,
+    :guilabel:`Semi-monthly`, :guilabel:`Bi-weekly`, :guilabel:`Weekly`, or :guilabel:`Daily`. In
+    the US, Semi-monthly (24 payments a year) or bi-weekly (26 payments a year) are the most common.
+  - :guilabel:`Wage, Yearly, and Monthly cost`: used to show the total cost of an employee. It is
+    recommended to populate the :guilabel:`Yearly` wage first, as it auto-populates the other
+    fields.
+  - :guilabel:`Pre-tax benefits`: populate this section according to the employee's selections.
+    Pre-tax benefits decrease the gross wage, which lowers the base amount that is taxed. These are
+    displayed at the beginning of the payslip.
+  - :guilabel:`Post-tax benefits`: these benefits are deductions made *after* taxes are calculated.
+    These appear towards the end of the payslip before the net amount is displayed.
+
+.. seealso::
+   :doc:`Employees documentation <../../hr/employees/new_employee>`
+
+.. _l10n_us/adp:
+
+Export work entries to ADP
+--------------------------
+
+Requirements
+~~~~~~~~~~~~
+
+In order to create a report that can be uploaded to ADP, there are some initial configuration steps
+that must be completed first.
+
+First, ensure the *United States - Payroll - Export to ADP* (`l10n_us_hr_payroll_adp`) module is
+:ref:`installed <general/install>`.
+
+Then, the company **must** have an *ADP Code* entered in the company settings. To do so, navigate
+to :menuselection:`Payroll app --> Configuration --> Settings`. Enter the :guilabel:`ADP Code` in
+the :guilabel:`US Localization` section.
+
+Next, work entry types **must** have the correct ADP code listed in the *External Code* field for
+each work entry type that is being referenced.
+
+Lastly, every employee **must** have an *ADP Code* entered on their employee form. To do so,
+navigate to :menuselection:`Employees app`, select an employee record, and open the :guilabel:`HR
+Settings` tab. Enter the :guilabel:`ADP Code` in the :guilabel:`ADP Information` section.
+
+The :guilabel:`ADP Code` code is how ADP identifies that particular employee, and is typically a
+six-digit number.
+
+.. seealso::
+   - :ref:`payroll/new-work-entry`
+   - :doc:`../../hr/employees/new_employee`
+
+Export data
+~~~~~~~~~~~
+
+Once :doc:`work entries <../../hr/payroll/work_entries>` have been verified, the information can be
+exported to a CSV file, which can then be uploaded into ADP.
+
+To export the data, navigate to :menuselection:`Payroll app --> Reporting --> United States: ADP
+Export`, then click :guilabel:`New`. Next, enter the :guilabel:`Start Date` and :guilabel:`End Date`
+for the work entries using the calendar pop-over.
+
+Then, enter a :guilabel:`Batch ID` in the corresponding field. The recommendation for this field is
+to enter the date in a `YY-MM-DD` format, followed by any other characters to distinguish that
+specific batch, such as a department name, or any other defining characteristics for the batch.
+
+Enter a :guilabel:`Batch Description` in the corresponding field. This should be short and
+descriptive, but distinct from the :guilabel:`Batch Name`.
+
+Ensure the correct company populates the :guilabel:`Company` field. Change the selected company with
+the drop-down menu, if needed.
+
+Lastly, add the employee's work entry information to the list. Click :guilabel:`Add a line` and an
+:guilabel:`Add: Employee` pop-up window loads. The list can be :doc:`filtered
+<../../essentials/search>` to more easily find the employees to add to the list.
+
+.. tip::
+   Process the data export in multiple groups instead of in one large group that contains all
+   employees. This helps to meaningfully differentiate the batches and makes processing more
+   tenable, overall. The most common ways to group employees is by department, or by wage type
+   (hourly or salaried).
+
+Select the employees to add to the list by ticking the box to the left of their name. Once all
+desired employees have been selected, click the :guilabel:`Select` button in the lower-left corner,
+and the employees appear in the list.
+
+To create the CSV file, click the :guilabel:`Generate` button in the top-left corner.
+
+.. _l10n_us/ach-electronic-transfers:
+
+ACH - electronic transfers
+==========================
+
+Automated Clearing House (ACH) payments are a modern way to transfer funds electronically between
+bank accounts, replacing traditional paper-based methods. |ACH| payments are commonly used for
+direct deposits, bill payments, and business transactions.
+
+Receive ACH payments: payment provider integration
+--------------------------------------------------
+
+|ACH| payments are supported by *Authorize.net* and *Stripe* payment integrations in Odoo.
+
+.. seealso::
+   - :ref:`Setting up Authorize.net for ACH payments (Odoo) <authorize/ach_payments>`
+   - `Authorize.net's ACH payment processing for small businesses documentation
+     <https://www.authorize.net/resources/blog/2021/ach-payments-for-small-businesses.html>`_
+   - :doc:`Setting up Stripe for ACH payments (Odoo) <../payment_providers/stripe>`
+   - `Stripe's ACH Direct Debit documentation <https://docs.stripe.com/payments/ach-debit>`_
+
+.. _l10n_us/nacha:
+
+Send payments: NACHA files
+--------------------------
+
+Odoo can generate a National Automated Clearing House Association (NACHA) compatible |ACH| file to
+send to a company's bank. For each individual *Bank* journal that the company wishes to pay vendors
+with, a |NACHA| configuration section needs to be filled out on the Odoo database.
+
+Configuration
+~~~~~~~~~~~~~
+
+First, navigate to the :menuselection:`Accounting app --> Configuration --> Journals`. Open the
+bank journal and click into the :guilabel:`Outgoing Payments` tab.
+
+.. image:: united_states/us-l10n-nacha-settings.png
+   :align: center
+   :alt: NACHA (National Automated Clearing House Association) configuration settings on Odoo.
+
+.. note::
+   The following |NACHA| configuration information is normally provided by the company's financial
+   institution once they have been approved to send payments via their account.
+
+Under the section labeled, :guilabel:`NACHA configuration` are the fields required to generate a
+|NACHA| compatible |ACH| file to send to a company's bank. First, enter the routing number of the
+financial institution in the field labeled, :guilabel:`Immediate Destination`. This information is
+widely available on the Internet and generally varies by bank location. This number is usually
+provided during the initial account setup.
+
+Next, enter the registered name of the financial institution in the field called,
+:guilabel:`Destination`. This information will be provided by the bank or credit union.
+
+Following the :guilabel:`Destination` field is the :guilabel:`Immediate Origin` field. Enter the
+9-digit company ID or Employer Identification Number (EIN) into this field. This information is
+provided by the financial institution.
+
+Next, enter the :guilabel:`Company Identification` number, which is a 10-digit number made from
+combining the 9-digit company ID or Employer Identification Number (EIN), along with an additional
+number at the start of the sequence. This number is often a `1`. Check with the financial
+institution should this first number differ to verify that it is correct, as this number is provided
+for |ACH| approved accounts.
+
+Enter the :guilabel:`Originating DFI Identification` number next, which should contain an assigned
+8-digit number from the financial institution.
+
+.. important::
+   Enter the numerical values in this section *exactly* as the company's financial institution
+   (e.g. bank or credit union) has provided them, otherwise risk failing a successful |NACHA|
+   configuration in Odoo.
+
+.. image:: united_states/us-l10n-nacha-dropdown.png
+   :align: center
+   :alt: NACHA settings with the standard entry class code drop-down menu highlighted.
+
+There are two options for the next field: :guilabel:`Standard Entry Class Code`. Select the
+drop-down menu to the right of the field and pick either :guilabel:`Corporate Credit or Debit (CCD)`
+or :guilabel:`Prearranged Payment and Deposit (PPD)`. Again, this information will be provided by
+the financial institution. By default :guilabel:`Corporate Credit or Debit (CCD)` is selected.
+
+Finally, the last option is for :guilabel:`Generated Balanced Files`. Tick the checkbox to the right
+of the field to enable :guilabel:`Generated Balanced Files`. Consult the company's accountant or
+financial advisor to make an informed decision for this field.
+
+Manually save the configuration by clicking the :icon:`fa-cloud-upload` :guilabel:`(cloud upload)`
+icon, or navigate away from this screen to auto-save. The configuration is now complete.
+
+.. _l10n_us/batch-payment:
+
+Create batch payment
+~~~~~~~~~~~~~~~~~~~~
+
+Now, record each payment in Odoo using the |NACHA| payment method.
+
+.. seealso::
+   :ref:`Register Payments in Odoo <payments/register>`
+
+.. important::
+   Be aware of the cut-off time for same-day payments. Either the file needs to have a future date
+   associated with each payment or the file needs to be sent prior to the cut-off, if the dates
+   included in it match today's date. Consult the financial institution for the exact cut-off time
+   for their processing of same-day payments.
+
+Once all the payments to be included in the |NACHA| |ACH| file have been made, a batch payment needs
+to be made from the :icon:`fa-cog` :guilabel:`Action` menu.
+
+To create the batch payments, access the payments page, by navigating to :menuselection:`Accounting
+--> Vendors --> Payments`. Select all the payments that should be included in the |NACHA| |ACH|
+file, by ticking the checkboxes to the far-left of the rows.
+
+.. image:: united_states/us-l10n-create-batch-payments.png
+   :align: center
+   :alt: On the payments screen, the action menu is highlighted with create a batch payment
+         selected.
+
+.. warning::
+   All payments in the batch must share the same payment method.
+
+Next, navigate to the batched payment (:menuselection:`Accounting --> Vendors --> Batch Payments`).
+Click into the payment just created and then click into the :guilabel:`Exported File` tab. The
+generated file is listed with the :guilabel:`Generation Date`. Click the :icon:`fa-download`
+:guilabel:`(download)` button to download the file.
+
+.. image:: united_states/us-l10n-batch-file.png
+   :align: center
+   :alt: The exported file tab highlighted in the batch payment with the download circled.
+
+If any adjustments need to be made, click the :guilabel:`Re-generate Export File` button to recreate
+a new |NACHA| |ACH| file.
+
+.. seealso::
+   - :doc:`../accounting/payments/batch`
+   - :doc:`Europe's direct debiting <../accounting/payments/batch_sdd>`

content/applications/finance/payment_providers/authorize.rst

@@ -50,6 +50,8 @@ customer's card, but not charged yet.
 .. seealso::
    - :doc:`../payment_providers`
 
+.. _authorize/ach_payments:
+
 ACH payments (USA only)
 =======================
 

content/applications/hr/payroll/work_entries.rst

@@ -42,6 +42,8 @@ for each click of the arrow, respectively.
 
 At any point, to return to a view containing the current day, click the :guilabel:`Today` button.
 
+.. _payroll/new-work-entry:
+
 Add a new work entry
 ====================