CZ Deferrals and Accruals (časové rozlišení)
Points Odoo's deferral tools at the Czech accounts 381, 383, 384 and 385 — the OCA cut-offs on Community, Odoo's own deferrals on Enterprise.
| Version | 19.0.1.0.2 |
|---|---|
| Edition | Community and Enterprise |
| Licence | AGPL-3 |
| Installs itself when these are installed | l10n_cz, account_cutoff_start_end_dates |
What it is for
Časové rozlišení moves a cost or revenue into the period it belongs to when the invoice falls into another one: insurance paid in advance for next year, rent received in advance, a service of December invoiced in January. The Czech chart keeps four accounts for it:
| Account | Czech term | Gloss | Typical case |
|---|---|---|---|
| 381 | Náklady příštích období | prepaid expense | insurance or rent paid in advance |
| 383 | Výdaje příštích období | accrued expense | rent paid in arrears |
| 384 | Výnosy příštích období | deferred revenue | rent or a subscription received in advance |
| 385 | Příjmy příštích období | accrued revenue | rent received in arrears |
Odoo has two different engines for this, depending on the edition. Neither knows the Czech accounts. Two small modules connect them:
- This module (
l10n_cz_account_cutoff) fills the default accounts of the OCA cut-offs (account_cutoff_start_end_dates), which run on Community and Enterprise — see Cut-offs. l10n_cz_account_deferred(delivered separately) fills the accounts of Odoo Enterprise's own deferrals — see Enterprise deferrals.
Both install themselves when their engine and the Czech chart (l10n_cz)
are present. Neither posts anything on its own: they only make the engine
post to the right accounts.
Items whose amount is not yet known at the period end belong on the
estimated-item accounts 388 and 389 (dohadné účty), not here; see
l10n_cssk_accrual.
Legal background
- Under § 3 odst. 1 of the Accounting Act items are booked in the period they relate to in time and substance, and all costs and revenues regardless of when they are paid or received.
- Vyhláška 500/2002 Sb., § 13 and § 19, describes the items: náklady příštích období are expenditure relating to costs of future periods, příjmy příštích období amounts not yet received that relate to revenue of the current period and are not booked directly as receivables, výdaje příštích období costs of the current period not yet paid, and výnosy příštích období receipts that belong to revenue of future periods. Both paragraphs set the test for using these accounts: at the time of booking, the purpose, the amount and the period must all be known. An item whose amount is not known goes on a dohadný účet.
Cut-offs (OCA engine)
What the module sets
On a company with the Czech chart — when the chart is loaded, or on install for a company that already has it — the module fills, only where empty:
| Setting (Accounting → Configuration → Settings, block Cut-offs) | Account |
|---|---|
| Default Account for Prepaid Expense | 381000 |
| Default Account for Accrued Expenses | 383000 |
| Default Account for Prepaid Revenue | 384000 |
| Default Account for Accrued Revenues | 385000 |
| Default Cut-off Journal | the company's first Miscellaneous journal |
It also switches Accrual On Taxes off. The OCA engine has it on by default and then accrues the VAT of the source lines as well, on a Default Tax Account for Accrued Expense / Revenue the Czech chart does not have, so every cut-off over taxed lines stopped with Missing 'Accrued Expense Tax Account'. Nor would it be right: input VAT cannot be deducted before the tax document is in hand (§ 73 odst. 1 písm. a) of the VAT Act), so an accrual on 383 / 385 is the amount without VAT. On install and upgrade the option is switched off only where no accrued-tax account is configured, on the company or on a tax; if your accountant set one up, it stays on.
You can change any of them there. Review two more settings of the same block, which this module leaves alone:
- Post Cut-off Journal Entry is off: the cut-off entry is created as a draft for you to check and post.
- Partner on Journal Items by Default controls whether the entry keeps the partner on each line.
Entering the dates
The cut-off engine works from start and end dates on invoice and bill lines (Start Date, End Date). Enter them on every line whose cost or revenue covers a period — for example 1. 7. 2026 – 30. 6. 2027 on an annual insurance bill. To make the dates compulsory for a product, tick Must Have Start/End Dates on it.
Running a cut-off
At the period end: Accounting → Accounting → Cut-offs, then the type, then New:
| Menu | Account | Lines it picks up |
|---|---|---|
| Prepaid Expense | 381 | bill lines dated on or before the cut-off date whose end date is after it; the part after the cut-off date is deferred |
| Prepaid Revenue | 384 | the same for invoice lines |
| Accrued Expense | 383 | bill lines dated after the cut-off date whose start date is on or before it; the part up to the cut-off date is brought back |
| Accrued Revenue | 385 | the same for invoice lines |
The amount is split by days. Enter the cut-off date and check the source journals, then click Re-Generate Lines, review the lines and click Create Journal Entry. The entry is dated on the cut-off date.
Two practical consequences:
- 383 and 385 work only with invoices already booked with a later date — run them when the January invoices for December services are in, before the books are closed.
- The cut-off entry is not reversed automatically. Reverse it yourself as of the first day of the next period (Reverse Entry on the entry), so the original invoice lines carry the cost again in the period they belong to.
Only one cut-off per type and date can exist in a company.
Enterprise deferrals
Odoo Enterprise (account_accountant) has its own deferrals: on a bill or
invoice line you set the period in the Deferred Date column, and Odoo
spreads the amount through a deferral account by month or by day.
l10n_cz_account_deferred (delivered separately) installs
itself with account_accountant on a database with the Czech chart and
sets, in Accounting → Configuration → Settings:
| Setting | Value |
|---|---|
| Deferred expense entries → Deferred expense | 381000 |
| Deferred revenue entries → Deferred revenue | 384000 |
| Journal of both blocks | the company's first Miscellaneous journal, if empty |
Without it Enterprise fills the two accounts with the first current-asset and the first current-liability account of the chart, whatever they are. On install the module sets both accounts on every Czech company where they are empty or still on that generic choice; an account you had set by hand is kept. Later, only new companies are touched.
Whether entries are generated when the bill is posted (On bill validation) or in one batch (Manually & Grouped), and whether the amount is split by months or days, are Enterprise's own settings in the same blocks. The deferral reports are under Accounting → Review → Regularization Entries → Deferred Expenses / Deferred Revenues.
Enterprise deferrals cover only the in-advance cases, 381 and 384. Accrued items on 383 and 385 need the cut-offs above or a manual entry.
Limitations
- Both modules only set default accounts and journals. They neither compute nor post anything themselves.
- Accrued items are booked without VAT. For a company that is not a VAT payer, whose VAT is a cost, add the VAT to the accrual by hand.
- Cut-off entries are not reversed automatically.
- On Enterprise both engines can be installed at the same time, and an invoice line then shows both sets of dates. Use one engine for a given line: dates entered in both would defer the amount twice.
- Account 382 Komplexní náklady příštích období is not mapped.
- Neither module checks the vyhláška's condition that the amount and period are known; an estimate does not belong in a cut-off.