Generate Revenue and then Invoice Dr UBR Recvbls Cr Revenue UBR

Generate Invoice and then Revenue Dr RECVBLS UER Cr UER REVENUE

Cost Distributions Dr Expense Cr Liability

SUPPLIER INVOICE and payment Dr Charge/Cost Liability Cr Liability Cash

Credit memo and then debit memo IN AR Dr Revenue RECVBLS Cr RECVBLS AP AR clearing account

SUPPLIER INV and the CASH IN AP Dr AP AR clearing account Liability Cr Liability Cash

Borrowed and Lent Provider Borrowed From Receiver Lent to

Transfer of Cost from Provider to Receiver Dr Receiver Cr Provider