Invoice Period Allocation Calculator

Split invoices across fiscal years with precision. Allocate prepaid expenses and deferred revenue according to IFRS 15, HGB, and Swiss OR standards. Free, instant, no signup required.

Invoice Split Calculator

How Invoice Period Allocation Works

Invoice period allocation (also known as revenue allocation or expense allocation) is the process of distributing an invoice amount across multiple accounting periods based on when the service or goods are delivered.

This is essential for accrual accounting and compliance with standards like IFRS 15 (Revenue from Contracts with Customers), German HGB (Handelsgesetzbuch), and Swiss OR (Obligationenrecht).

Common Use Cases

  • Subscription services spanning fiscal year boundaries
  • Annual maintenance contracts
  • Prepaid insurance premiums
  • Software license fees
  • Rent payments crossing accounting periods