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RORD release based on POB ratable method

A scenario that explains RORD and CM-RO accounting entries

In this scenario, the current open period is Jan-2020. Both the SO line and the invoice line are collected in Zuora Revenue in January 2020. The system settings are as follows:

  • The POB ratable method is Contract Ratable and the accounting method is Partially Monthly.

  • The INVOICE_CONTRACT_RATABLE profile is set to Y, which means the invoice revenue follows the contract ratable method.

The revenue has been 50% released in January 2020.

Line ID

Transaction Type

Ext. Sell Price

Allocatable

Start Date

End Date

Deferred

Released

Period ID

1.1

SO

12000

12000

1/1/2020

12/31/2020

6000

6000

202001

1.1

INV

12000

12000

1/1/2020

12/31/2020

6000

6000

202001

The accounting entries will be created as follows:

Account type

Dr

Cr

Period ID

Contract Liability

12000

202001

Contract Liability

1000

202001

Revenue

1000

202001

Contract Liability

1000

202002

Revenue

1000

202002

Contract Liability

1000

202003

Revenue

1000

202003

Contract Liability

1000

202004

Revenue

1000

202004

Contract Liability

1000

202005

Revenue

1000

202005

Contract Liability

1000

202006

Revenue

1000

202006

In the Jul-2020 period, RORD line is collected. The RORD revenue will not be released because there is no revenue schedule in the RORD periods.

Line ID

Transaction Type

Ext. Sell Price

Allocatable

Start Date

End Date

Deferred

Released

Period ID

1.1

RORD

-6000

-6000

7/1/2020

12/31/2020

-6000

0

202007

A contra entry is created for $6000 in the Jul-2020 period, which equals Net Billed Amount ($12000) minus Net Sell Price ($6000). The accounting entries are as follows:

Account type

Dr

Cr

Period ID

Contract Liability

6000

202007

Contra AR

6000

202007

When the remaining 50% of the revenue is released in the Jul-2020 period, the following accounting entries are created:

Account type

Dr

Cr

Period ID

Contract Liability

1000

202007

Revenue

1000

202007

Contract Liability

1000

202007

Revenue

1000

202007

Contra Liability

6000

202007

Contra AR

6000

202007

Contract Liability

100

202008

Revenue

1000

202008

Contract Liability

1000

202008

Revenue

1000

202008

Contract Liability

1000

202009

Revenue

1000

202009

Contract Liability

1000

202009

Revenue

1000

202009

Contract Liability

1000

202010

Revenue

1000

202010

Contract Liability

1000

202010

Revenue

1000

202010

Contract Liability

1000

202011

Revenue

1000

202011

Contract Liability

1000

202011

Revenue

1000

202011

Contract Liability

1000

202012

Revenue

1000

202012

Contract Liability

1000

202012

Revenue

1000

202012