LedgerOS · Cash & Revenue

Cash Availability Engine

Bank balance is never fully spendable. Classify every payment into restricted, reserved, and operating buckets.

Draft — pending accountant review. Final GL mapping and recognition policy should be reviewed by CCA's accountant before production posting. Treatments marked Needs review below have material accounting-policy implications.
CCA Service Revenue
Operating
Earned revenue for compliance, audit, application, and consulting services delivered by CCA.
GL account
4000 - Service Revenue
Spendability
Free operating cash after allocation
Recognition
Recognized at service delivery
Held on balance sheet as
Revenue (P&L)
Commissionable Revenue
Operating
CCA revenue that triggers a sales commission accrual at recognition.
GL account
4010 - Commissionable Revenue
Spendability
Free operating cash after allocation
Recognition
Recognized at delivery; commission accrues at recognition
Held on balance sheet as
Revenue with commission accrual liability
Non-Commissionable Revenue
Operating
CCA revenue that does not accrue commission (renewals, house accounts).
GL account
4020 - Non-Commissionable Revenue
Spendability
Free operating cash after allocation
Recognition
Recognized at delivery; no commission accrual
Held on balance sheet as
Revenue (P&L)
Pass-Through
RestrictedNeeds review
Funds collected from a client that must be paid to a third party (state, agency, vendor). Never spendable.
GL account
2200 - Client Trust Liability
Spendability
Never available for operating spend
Recognition
Never revenue — liability until remitted to third party
Held on balance sheet as
Client trust liability
Tax Reserve
ReservedNeeds review
Portion of collected revenue set aside for sales, use, and income tax obligations.
GL account
2400 - Tax Reserve
Spendability
Held for a known obligation; not free cash
Recognition
Set aside at collection; released against tax payment
Held on balance sheet as
Tax reserve liability
Deferred Revenue
ReservedNeeds review
Cash collected for services not yet delivered. Recognized over the delivery period.
GL account
2500 - Deferred Revenue
Spendability
Held for a known obligation; not free cash
Recognition
Recognized ratably over service period
Held on balance sheet as
Deferred revenue liability
Refundable Deposit
Restricted
Client deposit held until service delivery or contract completion. Liability, not revenue.
GL account
2300 - Refundable Deposits
Spendability
Never available for operating spend
Recognition
Not revenue until earned; refunded on cancellation
Held on balance sheet as
Refundable deposit liability
Reimbursable Expense
Restricted
Client-billed expenses paid to a third party then recouped. Offset against expense, not revenue.
GL account
1350 - Reimbursables Receivable
Spendability
Never available for operating spend
Recognition
Offset against expense at recoup, not revenue
Held on balance sheet as
Reimbursable receivable / expense offset
Other Restricted Funds
Restricted
Escrow, retainer, or contract-restricted funds that cannot be commingled with operating cash.
GL account
2290 - Other Restricted
Spendability
Never available for operating spend
Recognition
Held per contract terms; not commingled with operating cash
Held on balance sheet as
Restricted liability