Field help (CPTDATREF)

The reference date is the benchmark from which the cost or product are taken into account.
As a general rule, this date corresponds to the accounting date of the generated entry. It often is the closing date of the fiscal year or a period end date.

The processing scans the sales and customer invoices for the Sales Accruals (SAs) and the purchase and supplier invoices for the Purchase Accruals (PAs). Only invoices posted on a date previous or equal to the reference date and with lines including service period dates are kept.
For each invoice line, the reference date (entry on processing launch) is compared to the service start and end dates: the processing only integrates the invoice lines whose reference date is prior to the end date of the service provision.
The calculation is carried out as follows:

• if the reference date (D1) is lower than the service start date (D2):
  recording of an accrual for the ex-tax invoice line amount,
• if the reference date (D1) is equal or between the service start date (D2) and the service end date (D3):
  an accrual is defined for an amount equal to:
  (Ex-tax amount of the invoice line * Number of days between D1 and D3) / Number of days between D2 and D3,
  This formula can be simplified to the following expression: (Ex-tax amount of the invoice line* [(D3-D1)] / [(D3-D2)].

Example:
The insurance invoices that cover the period from 01/04/01 to 31/03/02 are for 120,000 EUR ex-tax:

• fiscal year closing, i.e. the reference date: 31/12/01 (D1),
• start date of the service: 01/04/01 (D2),
• service provision end date: 01/03/02 (D3),
• Calculated as follows: (120000 * 90 days) / (365 days) = 29589 Purchase Accruals for January, February and March.

Summary of the accounting entries: