For every budget you create the total amount is broken down into:

Card transactions are considered spent when the transaction has been made. Meaning even if it is maked as 'pending' in Moss is it also considered as 'Spent' in the budget.

The date of the payment is used to allocate the transaction to the correct budget period.

Invoices are considered spent when approved, paid or marked as paid. If available, the payment date is used to allocate the invoice to the correct budget period. When the payment date is not available, the due date is used. If that is also missing, the invoice date is used.

Invoices are considered upcoming when they are submitted to Moss. If available, the due date is used to allocate the invoice to the correct budget period. If not, the invoice date is used.

Reimbursements are considered spent once it’s been moved to Ready for Export state, if available, the Payment Date is used to allocate the reimbursement to the correct budget period, otherwise the submitted date is used.

Reimbursements are considered upcoming if they have been submitted for review and approval but are not yet ready to export. The submitted date is used to allocate the reimbursement to the correct budget period.

Any reimbursement that is in draft, rejected, withdrawn or deleted states are excluded from the budget.

A purchase order amount allocated to a budget is always considered upcoming. With the introduction of split budget allocations, it is not possible to automatically determine which part of a purchase order allocated to a budget should be replaced by the linked invoice, hence when an invoice is linked to a purchase order, the budget auto-assignment rules are not executed on the invoice to avoid duplicating the budget allocation. Budget managers must manually remove the purchase order allocations and replace them with the matching invoices.

The amount deducted depends on whether you’ve chosen for budget calculations to be done including VAT (Gross amounts) or excluding VAT (Net amounts).