[ADD] accounting: new documentation about deferred expenses

accounting/payables/supplier_bills.rst

@@ -7,3 +7,4 @@ Vendor Bills
 
    supplier_bills/manage
    supplier_bills/bills_or_receipts
+   supplier_bills/deferred_expenses

accounting/payables/supplier_bills/deferred_expenses.rst

@@ -0,0 +1,193 @@
+=================================
+Deferred Expenses and Prepayments
+=================================
+
+**Deferred expenses** and **prepayments** (also known as **prepaid expense**), are both costs that
+have already occurred for unconsumed products or services yet to receive.
+
+Such costs are **assets** for the company that pays them since it already paid for products and
+services still to receive or that are yet to be used. The company cannot report them on the current
+**Profit and Loss statement**, or *Income Statement*, since the payments will be effectively
+expensed in the future.
+
+These future expenses must be deferred on the company's balance sheet until the moment in time they
+can be **recognized**, at once or over a defined period, on the Profit and Loss statement.
+
+For example, let's say we pay $ 1200 at once for one year of insurance. We already pay the cost now
+but haven't used the service yet. Therefore, we post this new expense in a *prepayment account* and
+decide to recognize it on a monthly basis. Each month, for the next 12 months, $ 100 will be
+recognized as an expense.
+
+Odoo Accounting handles deferred expenses and prepayments by spreading them in multiple entries that
+are automatically created in *draft mode* and then posted periodically.
+
+.. note::
+   The server checks once a day if an entry must be posted. It might then take up to 24 hours before
+   you see a change from *draft* to *posted*.
+
+Prerequisites
+=============
+
+Such transactions must be posted on a **Deferred Expense Account** rather than on the default
+expense account.
+
+Configure a Deferred Expense Account
+------------------------------------
+
+To configure your account in the **Chart of Accounts**, go to :menuselection:`Accounting -->
+Configuration --> Chart of Accounts`, click on *Create*, and fill out the form.
+
+.. image:: media/deferred_expenses01.png
+   :align: center
+   :alt: Configuration of a Deferred Expense Account in Odoo Accounting
+
+.. note::
+   This account's type must be either *Current Assets* or *Prepayments*
+
+Post an expense to the right account
+------------------------------------
+
+Select the account on a draft bill
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+On a draft bill, select the right account for all the products of which the expenses must be
+deferred.
+
+.. image:: media/deferred_expenses02.png
+   :align: center
+   :alt: Selection of a Deferred Expense Account on a draft bill in Odoo Accounting
+
+Choose a different Expense Account for specific products
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Start editing the product, go to the *Accounting* tab, select the right **Expense Account**, and
+save.
+
+.. image:: media/deferred_expenses03.png
+   :align: center
+   :alt: Change of the Expense Account for a product in Odoo
+
+.. tip::
+   It is possible to automate the creation of expense entries for these products (see:
+   `Automate the Deferred Expenses`_).
+
+Change the account of a posted journal item
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+To do so, open your Purchases Journal by going to :menuselection:`Accounting --> Accounting -->
+Purchases`, select the journal item you want to modify, click on the account, and select the right
+one.
+
+.. image:: media/deferred_expenses04.png
+   :align: center
+   :alt: Modification of a posted journal item's account in Odoo Accounting
+
+Deferred Expenses entries
+=========================
+
+Create a new entry
+------------------
+
+A **Deferred Expense entry** automatically generates all journal entries in *draft mode*. They are
+then posted one by one at the right time until the full amount of the expense is recognized.
+
+To create a new entry, go to :menuselection:`Accounting --> Accounting --> Deferred Expense`, click
+on *Create*, and fill out the form.
+
+Click on **select related purchases** to link an existing journal item to this new entry. Some
+fields are then automatically filled out, and the journal item is now listed under the **Related
+Expenses** tab.
+
+.. image:: media/deferred_expenses05.png
+   :align: center
+   :alt: Deferred Expense entry in Odoo Accounting
+
+Once done, you can click on *Compute Deferral* (next to the *Confirm* button) to generate all the
+values of the **Expense Board**. This board shows you all the entries that Odoo will post to
+recognize your expense, and at which date.
+
+.. image:: media/deferred_expenses06.png
+   :align: center
+   :alt: Expense Board in Odoo Accounting
+
+What does "Prorata Temporis" mean?
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+The **Prorata Temporis** feature is useful to recognize your expense the most accurately possible.
+
+With this feature, the first entry on the Expense Board is computed based on the time left between
+the *Prorata Date* and the *First Recognition Date* rather than the default amount of time between
+recognitions.
+
+For example, the Expense Board above has its first expense with an amount of $ 70.97 rather than
+$ 100.00. Consequently, the last entry is also lower and has an amount of $ 29.03.
+
+Deferred Entry from the Purchases Journal
+-----------------------------------------
+
+You can create a deferred entry from a specific journal item in your **Purchases Journal**.
+
+To do so, open your Purchases Journal by going to :menuselection:`Accounting --> Accounting -->
+Purchases`, and select the journal item you want to defer. Make sure that it is posted in the right
+account (see: `Change the account of a posted journal item`_).
+
+Then, click on *Action*, select **Create Deferred Entry**, and fill out the form the same way you
+would do to `create a new entry`_.
+
+.. image:: media/deferred_expenses07.png
+   :align: center
+   :alt: Create Deferred Entry from a journal item in Odoo Accounting
+
+Deferred Expense Models
+=======================
+
+You can create **Deferred Expense Models** to create your Deferred Expense entries faster.
+
+To create a model, go to :menuselection:`Accounting → Configuration --> Deferred Expense Models`,
+click on *Create*, and fill out the form the same way you would do to create a new entry.
+
+.. tip::
+   You can also convert a *confirmed Deferred Expense entry* into a model by opening it from
+   :menuselection:`Accounting --> Accounting --> Deferred Expenses` and then, by clicking on the
+   button *Save Model*.
+
+Apply a Deferred Expense Model to a new entry
+---------------------------------------------
+
+When you create a new Deferred Expense entry,  fill out the **Deferred Expense Account** with the
+right recognition account.
+
+New buttons with all the models linked to that account appear at the top of the form. Clicking on a
+model button fills out the form according to that model.
+
+.. image:: media/deferred_expenses08.png
+   :align: center
+   :alt: Deferred Expense model button in Odoo Accounting
+
+Automate the Deferred Expenses
+==============================
+
+When you create or edit an account of which the type is either *Current Assets* or *Prepayments*,
+you can configure it to defer the expenses that are credited on it automatically.
+
+You have three choices for the **Automate Deferred Expense** field:
+
+#. **No:** this is the default value. Nothing happens.
+#. **Create in draft:** whenever a transaction is posted on the account, a draft *Deferred Expenses
+   entry* is created, but not validated. You must first fill out the form in
+   :menuselection:`Accounting --> Accounting --> Deferred Expenses`.
+#. **Create and validate:** you must also select a Deferred Expense Model (see: `Deferred Expense
+   Models`_). Whenever a transaction is posted on the account, a *Deferred Expenses entry* is
+   created and immediately validated.
+
+.. image:: media/deferred_expenses09.png
+   :align: center
+   :alt: Automate Deferred Expense on an account in Odoo Accounting
+
+.. tip::
+   You can, for example, select this account as the default **Expense Account** of a product to
+   fully automate its sale completely. (see: `Choose a different Expense Account for specific
+   products`_).
+
+.. seealso::
+   * :doc:`../../others/configuration/account_type`