Purchasing Deferral Summary (report)

The Purchasing Deferral Summary report shows how purchasing-related expenses are deferred across financial periods. Use the report when you review of expense deferrals on purchasing transactions to ensure accrual accuracy and to reconcile expense deferral balances.

Available layouts

INTRODUCED IN: Business Central 2025 release wave 2.

The report includes different layouts for different use cases:

An Excel layout with worksheets designed for print and for analysis.
A Word layout designed for print/PDF output.

You can export either layout from the Report Layouts, edit it in Excel or Word to cater for your needs, and import it back to Business Central. To learn more, go to Creating your own report layouts.

Use cases

Review and reconcile deferred purchasing expenses by viewing deferral schedules and amounts across periods. Ensure expenses are allocated to the correct financial periods for accrual accuracy. Use during period-end close to validate purchasing deferral balances.

Tip

Here are some tips on how to use the report:

Use this report to check whether purchasing deferrals match expected schedules.
Analyze purchasing-related expense deferrals by period, making it easier to track and validate deferred costs.
Ensure compliance with accrual accounting standards and internal financial controls.

Finance and accounting professionals can use the report to:

Review purchasing deferral schedules and confirm that expenses are allocated across the correct financial periods.
Ensure that deferred expenses from purchases align with financial period matching principles.
Reconcile expense deferral balances during period-end close activities.

Try the report

Try the report here: Purchasing Deferral Summary

Tip

If you hold down the CTRL key while you select the report link, the report opens on a new browser tab. In this way, you can stay on the current page while you explore the report on the other browser tab.