How to model Opex pre payments?

In this article you will learn how you can model Opex pre payments.

  1. Click in the edit mode of the concerned Opex Item on the Input field “Method of payment”. You will have the following 4 possibilities:
  • Recurring Payment
  • Recurring Pre Payment
  • One-off Pre Payment
  • Provision

Would you like to get some more information about the method of payment “Recurring Payment” just click here and for more information about “Provision” here.

  1. In case of a One-off pre payment you can define the payment date.
payment date
  1. You have the option to work with relative date relations. For more information to relative date relations click here.
relative date relations

Example: In our case we model land lease costs in the amount of 5% of sales. The payment day is the start of the production of the first production unit (01.2017).


Graphically the pre payment looks like this:

Cashflow: The payment is made on 31.12.2016


Profit & loss: In the profit & loss statement the expenses are distributed over the lifetime (compare Start and End date) of the Opex position (5% of the revenue in each case).

profit loss

Balancesheet: In the balance-sheet, the payment is activated on the prepayment account and is continuously reduced by the amount of expenses.