Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.
Supporting documents
- Prepare invoice, contract and period covered by the service or right.
Completing and checking data
- Check the company, period and documents before entering data. Search for an existing transaction with the same reference to avoid duplication.
- Use ‘Add schedule’, check the ‘Prepaid expense · 471’ type, document, recognition start and end dates and total value. Enter the cost centre if needed.
- Compare monthly allocations with the contractual period. Use ‘Create draft entry’ for the verified instalment, then review and post the entry separately.
- Continue to the related records and compare dates and values. For corrections, retain the document and check previously confirmed effects separately.
The transaction can be traced to its document and result in the related records.
Official sources for this activity
Checked on 10 September 2026. Apply the rules for the period and the company's legal form.
Related resources
Practical example
An eligible RON 1,200 expense covers 12 months equally. In this example, the monthly portion is 1,200 ÷ 12 = RON 100. Check the start, duration and document, and review the allocation and entries; payment date does not mean the entire amount belongs to that month.
Frequently asked questions and solutions
The transaction has incorrect details or values.
Compare the source and period and use the available correction action. Check versions, issued documents and posted entries before repeating generation or confirmation.
The monthly value differs from the amount paid or received. Why?
Compare the period the goods or service concern and its allocation with the original document. Payment and monthly recognition have different timing and values. Check the start date, duration and amounts already allocated before recalculating.