This module allows you to easily compute the prepaid revenue and prepaid expenses and to generate the related cutoff journal items. It uses the Start Date and End Date fields of journal entries (copied from the same fields of invoice lines).
For example, if you have an insurance contrat for your company that run from April 1st 2013 to March 31st 2014, you will enter these dates as start and end dates on the supplier invoice line. If your fiscal year ends on December 31st 2013, 3 months of expenses are part of the 2014 fiscal year and should not be part of the 2013 fiscal year. So, thanks to this module, you will create a Prepaid Expense on December 31st 2013 and OpenERP will identify this expense with the 3 months that are after the cut-off date and propose to generate the appropriate cut-off journal entry.
auto_awesome What this module does
AI-generated from the code · Odoo 13.0Compute prepaid expenses and prepaid revenue at period end and generate the related cut-off journal entries. Uses the start and end dates of invoice lines to split amounts between accounting periods.
This module adds two new cut-off types to the accounting cut-off feature: Prepaid Expense and Prepaid Revenue. Accountants can find them under the Cut-off menu.
When you create a cut-off, Odoo looks at journal items from the source journals (purchase journals for prepaid expenses, sale journals for prepaid revenue) that have a start date and an end date. It calculates how many days of each line fall after the cut-off date and proposes a cut-off amount for those days. You can then generate the cut-off journal entry in one click.
A Forecast mode lets you compute prepaid amounts between two future dates instead of at a cut-off date. Buttons Enable Forecast Mode and Leave Forecast Mode are available on draft cut-offs.
Business rules: a cut-off of the same type, date, company and forecast flag cannot be created twice; the start date cannot be after the end date in forecast mode; at least one source journal must be set; total days must be greater than zero.
Default accounts for prepaid revenue and prepaid expense can be configured per company in the accounting settings. The cut-off lines show the related journal entry, entry date, start and end dates, total days and prepaid days.
Required by other modules
Menus it adds
Models and fields (4)
- res.company · extends an existing modeldefault_prepaid_expense_account_id (Default Account for Prepaid Expense), default_prepaid_revenue_account_id (Default Account for Prepaid Revenue)
- account.cutoff · extends an existing modelend_date, forecast, start_date, source_journal_ids (Source Journals)
- account.cutoff.line · extends an existing modelmove_id (Journal Entry), end_date, move_date (Entry Date), start_date, total_days (Total Days), move_line_id (Journal Item), prepaid_days
- res.config.settings · extends an existing modeldft_prepaid_expense_account_id, dft_prepaid_revenue_account_id
Text generated by AI (DeepSeek) from reading the Odoo 13.0 code on GitHub; it may contain mistakes, so check the code before deciding. View the code on GitHub
Availability by version
Reviewed: 2026-11-03Confirmation status: 2 confirmed, 7 with no information of 9 versions.
Sources · Odoo 13.0
Confirmed on 2026-11-03 in branch 13.0 of OCA/account-closing.
terminal Installation and usage
OCA documentation · Odoo 13.0Configuration
Source · Odoo 13.0On the form view of the company, in the Configuration tab, there is a Cut-offs section where you can configure:
- the Default Cut-off Journal, which is the journal in which the cut-off journal items will be generated by default,
- the Default Account for Prepaid Revenue,
- the Default Account for Prepaid Expense.
Usage
Source · Odoo 13.0To compute the prepaid revenue, go to the menu Accounting > Cut-offs > Prepaid Revenue and click on the Create button. Enter the cut-off date, check that the source journals contains all your sale journals and click on the button Re-Generate lines: Odoo will scan all the journal entries of the source journals and will get all the lines that have an end date after the cut-off date and, for each line, it will compute the prepaid revenue. If you agree with the result, click on the button Create Journal Entry: Odoo will generate an account move at the cut-off date to cut these prepaid revenue. Hint: you can then use the reversal feature to generate the reverse journal items on the next day.
If you need to answer a question such as How much revenue did I already invoice for my next fiscal year ?, you will be interested by the forecast feature. For that, on the Prepaid Revenue form, click on the Forecast option and you will see 2 new fields: Start Date and End Date. Enter the start date and the end date of your next fiscal year and click on the button Re-Generate lines: you will see all the revenue that you already have in your source journals for that period.
No verified information in OCA: Installation.
Installation instructions, the distribution package, dependencies and configuration steps are not shown because they have not yet been verified in the module documentation for any version.
Data imported from GitHub: this sheet reflects the latest catalog review, not a live lookup. Always check the module documentation and staging before installing in production.