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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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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Interimspost – Interimsposter

An interim post / accruals is a generic name for an interim receivable / accrued receivables and an interim debt / interim liabilities. An interim receivable / accrued receivables is a collective name for the account group 17 prepaid expenses and accrued income. An interim debt / interim debt is a collective name for the account group 29 accrued expenses and deferred income.
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