Prepaid expenses

A prepaid expense / cost is expenditure on goods and services that have been paid, but that will not be used / consumed during the period. Payment can be seen as an advance payment for goods and services. When goods or services are not used / consumed, not the cost be included in the current period, but must be addressed during the period when those […]
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Accrued income

An accrued income / revenue is the value of goods delivered / services rendered that have been made over a period, but that will not be billed until the next period. Proceeds from the supplied may goods / services rendered during the period which has not had been billed for whatever reason to be amortized (recognized as revenue) during the period. During the next period can […]
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Interimsfordran – Interimsfordringar

En interimsfordran/interimsfordringar är ett samlingsnamn för förutbetalda kostnader och upplupna intäkter. Interim Loans are included in the account group 17. Read more on interim claims. Another common name is an interim entry / accruals, which also includes interim debt.
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