Plan deferred revenue and adjust its remaining releases

Purpose

Posting plans releases of deferred revenue and adjusts remaining releases when a correction occurs.

How It Works

Posting identifies the lines whose financial treatment defers revenue. It computes dated schedule entries from the configured strategy and applicable service information. Revenue splits receive their own release shares. Corrections alter eligible remaining entries through inversion or effective-date truncation. Staff can inspect the current schedule and recognised totals for an invoice line. Tax-inclusive schedule generation remains an accounting defect requiring a settled decision and repair.

Relationships

Prerequisite: Run and monitor a batch posting job, which addresses the connected batch work.
Related outcome: Produce document entries using the applicable accounting method, which addresses the connected batch work.
Related outcome: Post and reverse fiscal-close system batches, which addresses the connected batch work.

Show evidence (sources, provenance, origins, pinned commits)

The Formal Contract

The narrative above explains; the sections below are authoritative — the rules, scenarios and tests this document binds.

Outcomes: Deferred and correction plans expose dated amounts and current revenue balances.
Surfaces: consoleapijob
Constraints: Fiscal close performs recognition through the system-batch workflow.
Intent sources: services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D12services-accounting:docs/milestones/ACCT-M3-batch-posting-and-ledger.md#Status history (2026-10-21 09:36, Andrew ruled the credit memo on a partly recognised line splits by schedule)

Controls

27 controls apply, from the corpus control catalogue.

TC-IAM-001 TC-IAM-002 TC-IAM-004 TC-IAM-005 TC-IAM-006 TC-AZ-001 TC-AZ-002 TC-AZ-003 TC-AZ-004 TC-AZ-006 TC-TEN-001 TC-TEN-002 TC-TEN-003 TC-CRY-001 TC-LOG-002 TC-LOG-003 TC-LOG-004 TC-LOG-005 TC-AVL-001 TC-AVL-004 TC-MON-001 TC-MON-002 TC-MON-004 TC-PI-001 TC-PI-002 TC-PI-004 TC-PI-005

Permissions

Key	Checked at	Scope
`accounting.subledger-entries.read`	api	tenant
`accounting.revenue-schedule-entries.query`	service	tenant

Business Rules

14 rules, 14 to be proved before approval. A rule's product intent is derived from its origin: 0 confirmed by a product decision, the rest inheriting this capability's proposed.

Id	Rule	Kind	Enforced at	Provenance
`01`must prove Proposed	An originating deferred line credits deferred revenue and receives dated releases over its recognition period, assigning the final entry any rounding remainder. proved by `ATS-ACC-BAT-013-25`, `ATS-ACC-BAT-019-01`, `ATS-ACC-BAT-019-12`, `TST-ACC-BAT-019`, `TST-ACC-BAT-104`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-deferral.integration.spec.js#writes H a schedule of three monthly entries on the firsts of October, November and December, summing to 300.00
`02`must prove Proposed	Fixed and matching relative-date strategies choose their own dates; period-based calculation prefers the line service period, then product-type period logic, with a year from the batch as fallback. proved by `ATS-ACC-BAT-019-02`	calculation	service	observed services-accounting:modules/batches/services/rules/revenue-schedule-rules.ts:generateScheduleForOriginatingLine; services-accounting:modules/batches/services/rules/deferral-rules.ts:calculateRevenueRecognitionPeriod
`03`must prove Proposed	A period-based service schedule divides the amount across every calendar month touched, including partial months, without changing its entries for the memo truncation setting. proved by `ATS-ACC-BAT-019-03`, `TST-ACC-BAT-020`, `TST-ACC-BAT-133`	calculation	service	test services-accounting:modules/batches/tests/unit/rules/service-period-schedule.spec.js#gives a service period starting mid-month the calendar months it touches: thirteen entries from March 2026 to March 2027
`04`must prove Proposed	Period calculation refuses a recognition period exceeding sixty months. proved by `ATS-ACC-BAT-019-04`, `ATS-ACC-BAT-019-15`, `TST-ACC-BAT-132`	validation	service	test services-accounting:modules/batches/tests/unit/rules/schedule-truncation.spec.js#refuses a service period of more than 60 months
`05`must prove Proposed	Deferred splits release their shares through schedule entries, while non-deferred splits credit their destinations at posting. proved by `ATS-ACC-BAT-019-05`, `TST-ACC-BAT-128`	calculation	service	test services-accounting:modules/batches/tests/unit/rules/deferred-revenue-splits.spec.js#releases each period’s 10% to the percentage split’s account, by the split
`06`must prove Proposed	Any generated recognition date before the posting batch date is moved forward to the batch date. proved by `ATS-ACC-BAT-019-17`	calculation	service	observed services-accounting:modules/batches/services/rules/posting-generation.ts
`07`must prove Proposed	An effective-date memo applies the workspace’s posting-time truncation choice, weighting eligible entries by period or by days. origin: services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D12 proved by `ATS-ACC-BAT-019-06`, `TST-ACC-BAT-109`, `TST-ACC-BAT-132`	calculation	service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-service-periods.integration.spec.js#writes the memo's schedule on A's entries after the effective date alone: the 20 September primary and its split, −54.00 and −6.00
`08`must prove Proposed	Corrections invert the applicable unrecognised share on its original schedule dates and leave already recognised entries unchanged. proved by `ATS-ACC-BAT-015-14`, `ATS-ACC-BAT-019-07`, `ATS-ACC-BAT-019-13`, `ATS-ACC-BAT-019-14`, `ATS-ACC-BAT-020-10`, `TST-ACC-BAT-021`, `TST-ACC-BAT-104`, `TST-ACC-BAT-132`	calculation	service	test services-accounting:modules/batches/tests/unit/rules/schedule-truncation.spec.js#inverts the nine unrecognised months at half each on their own dates and nothing for the recognised three
`09`must prove Proposed	An added deferred debit-memo line gets its own schedule unless the invoice schedule already covers it, and a non-deferred line receives none. proved by `ATS-ACC-BAT-019-08`, `TST-ACC-BAT-103`, `TST-ACC-BAT-129`	calculation	service	test services-accounting:modules/batches/tests/unit/rules/memo-split-by-schedule.spec.js#is written a schedule of its own under the memo’s id, summing to 30.00, which the invoice’s schedule does not cover
`10`must prove Proposed	Cash-basis invoices create no schedules, but allocated payments can originate schedules for deferred products. proved by `ATS-ACC-BAT-019-11`	policy	service	observed services-accounting:modules/batches/services/rules/revenue-schedule-rules.ts:generateInvoiceSchedules; services-accounting:modules/batches/services/rules/revenue-schedule-rules.ts:generatePaymentSchedules
`11`must prove Proposed	Invoice schedule generation uses the line’s tax-inclusive total although the deferred credit excludes tax, allowing over-recognition on a taxed deferred line. proved by `ATS-ACC-BAT-019-10`	calculation	service	observed services-accounting:modules/batches/services/rules/revenue-schedule-rules.ts (original_total); FND-ACC-BAT-015
`12`must prove Proposed	Entry-read permission allows inspection of an invoice line’s current schedules, entries and currency-bearing deferred and recognised totals. proved by `ATS-ACC-BAT-019-09`, `ATS-ACC-BAT-019-18`, `TST-ACC-BAT-109`	calculation	api, service	test services-accounting:modules/batches/tests/integration/services/posting/rebuilt-service-periods.integration.spec.js#answers A’s line with 240.00 still deferred across the invoice’s and the memo’s schedules, on the view and on the read
`13`must prove Proposed	The schedule-entry dataset reports signed currency amounts, account and customer references and current-posting flags, with its own query permission declared. proved by `ATS-ACC-BAT-019-18`	calculation	database	test services-accounting:modules/batches/tests/integration/db/revenue-schedule-entries-view.integration.spec.js#sums the waterfall the recipe asks for: what is still deferred, by month and revenue account, the memo netted and V left out
`14`must prove Proposed	If effective-date truncation finds no eligible weights, it falls back to inverting the original schedule’s unrecognised entries. proved by `ATS-ACC-BAT-019-16`	calculation	service	observed services-accounting:modules/batches/services/rules/revenue-schedule-rules.ts:truncationWeightsOf; services-accounting:modules/batches/services/rules/revenue-schedule-rules.ts:returnTruncatedRevenueRecognitionSchedule

Scenarios

Id	Given	When	Then	Provenance
`01`	An annual membership is invoiced for one hundred twenty dollars.	Accounting completes for the containing batch.	The deferred line receives twelve monthly releases of ten dollars.	test react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0529.spec.ts#ACT-ACC-0529
`02`	Three monthly releases have already been recognised.	A half credit memo posts against the line.	Its adjustment schedule reverses half of each remaining month without adjusting the recognised months.	test react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0531.spec.ts#ACT-ACC-0531
`03`	A service period begins in mid-March and ends the following March.	Its schedule is calculated under each memo truncation setting.	Both schedules span thirteen calendar months, with truncation affecting corrections rather than those originating entries.	test react-console:acceptance/accounting/playwright/journeys/batches-posting/ACT-ACC-0530.spec.ts#ACT-ACC-0530

Planning

Implementation

Plan deferred revenue and adjust its remaining releases ​

Purpose ​

How It Works ​

Relationships ​