USA Accrued expense

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I have a question. If you received notice that your water bill wasnt billed correctly for the months of dec.18-may.19 when you are in the middle of closing May. Vendor has agreed that they will bill you in 3 separate months, June, July and August. Would it be correct to accrue the expense in May? Dr: water Cr: accrued expense for the entire unbilled amount in May. When you receive the actual bill, you will offset it with accrued expense. Wouldn't that be the correct way to record this liability in May? This is realizing the full liability in May isn't it?

Another question: when accruing expenses- do you ever make estimates based on previous months? That is simply your proof or backup for your journal entry isn't it?
 
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kirby

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Yes. Record full liability in May.
Yes. Use previous months’ actual expenses as a basis for current month accrual. In doing so, be aware of seasonal fluctuations.
 

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