USA Large Supplier Overpayment

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We received notice that our local electric company had been over charging us for years so we have been issued a 20K credit to our account.

I am a little puzzled about the best way to handle this transaction:

- I am inclined to book the entire credit to the expense account in the current period, despite the fact that the over payment includes reimbursement for prior fiscal years.

- My thinking is that this will then greatly reduce our YTD expense in this GL, but is balancing out the overstatement of that account in prior years?

Does this seem correct, or is there a better approach?


My other thought is to park the "credit" in prepaid and then chip away at it as we receive new invoices from the electric co monthly.


Thanks!
 
Last edited:

kirby

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Unless $20K is a material amount to your financial statements, it is not correct to restate prior years. So book it ALL right now. There is no basis for "chipping away" at it over time. Just record it all now and be done with it.
 

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