When you assign the account number to the Prepayment Account in Moss, we will automatically assign your deferred costs to this account at export to DATEV. We recognise that a transaction is a prepaid expense if the expense start and end dates are different to the invoice date.
You can export the original transaction in the transactions export flow, and you can manage the export of the releases and reconcile the account balance in the Prepaid Expenses Module under the Accounting tab.
In the prepaid expenses module, you can see all releases on one page. Here you can track how much prepayments have already been expensed (released) and how much expenses are still outstanding. The Monthly Releases page provides an overview of the last month. You can export all releases for the month to DATEV from this page.
For a better overview, you can always change the month in the quick filter above the table. The summary on the top of the page has the following information:
Prepayments balance increase - the sum of all entries debited to the Prepayment Account during the month. The actual transactions and invoices can be found on the Card Transactions page (filtered for prepaid expenses).
Prepayment releases - the sum of all entries credited to the Prepayment Account (recognised as expenses) during the month. The list of those entries is in the table below.
Net change - Prepayments balance increase minus the prepayment releases will give you the net change for the month. If you have a separate account for Moss prepayments, add the net change to the opening balance to get the closing balance of the Moss Prepayment Account.
The Journal Entries in DATEV have the following logic:
Initial transaction/invoice is recorded with two entries*
Purchase entry:
Dr. Prepayment Account
Cr. Moss Default Supplier / Supplier account
Payment entry (card transactions only):
Dr. Moss Default Supplier / Supplier account
Cr. Moss Balance account
Each release is recorded with one entry in the expense period
Dr. Expense Account
Cr. Prepayment Account
*Excluding VAT for simplicity, all deferred costs are net of VAT.